Sharemarkets
Report
Owning a share of your work: tax treatment of Employee Share Schemes
An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of recent taxation reforms.
Discussion paper
Dirty big secret: financial performance of fossil fuel companies
Amid the stockmarket turmoil of 2020, fossil fuel companies have performed worse than the wider market. However, the underperformance of fossil fuel companies is not limited to early this year. Fossil fuel companies have performed worse than the wider market over the entire last decade.
Report
Growing New Zealand's capital markets 2029
This report highlights the role capital markets play in supporting the growth and productivity of New Zealand.
Discussion paper
A history of Australian equities
This paper presents stylised facts about the historical Australian equity market, drawn from a new hand-collected unit record dataset on listed companies from 1917 to 1979.
Report
Investing in the dark 2019: Australian companies are still failing to properly disclose climate risk
Since Market Forces first conducted this research at the start of 2018, companies have become more willing to acknowledge climate change risks. However, very few have fully detailed the potential implications of these risks for their particular business. Even fewer have disclosed plans to transition to a business model that aligns with the Paris climate...