Person

Geoffrey Kingston

Items authored

Working paper

24 May 2015

Recent OECD data offer limited support for the proposition that our company tax rate could be cut substantially with little or no loss of tax revenue. Treasury‐type analysis suggests otherwise: our headline rate could be cut to 20 per cent if abolishing dividend imputation were...

Working paper

22 Mar 2014

After declining worldwide since the late 1980s, defined benefits plans will not recover their previous dominance in Australia because they can only be offered by large and stable organisations. Since 1992 Australia has had compulsory superannuation that is mostly privately managed. In addition, several policy...

Working paper

24 Dec 2013

This paper compares and contrasts mainstream agency theory with financial planning practice in Australia. It appears to be the first attempt to do so. It extends an influential mainstream contribution to the literature on agency theory and then uses this extension, in conjunction with other...

Working paper

15 Oct 2013

The retirement risk zone represents a fragile period in the financial life cycle of people in defined-contributions superannuation. It primarily affects people of middle means. Sequencing risk has been described as an independent risk but it has largely been a consequence of the dominant asset...

Working paper

13 Dec 2012

Luxury bequests impart systematic e ects of age to an investor's optimal allocation: the expected percentage allocation to equities rises throughout retirement. When bequests are luxuries the marginal utility of bequests declines more slowly than the marginal utility of consumption. This is essentially lower risk...

Items authored

5

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