Capital investments
Alternative labels
Capital spending
Capital expenditures
Capital management
Report
Australia-US bilateral investment in 2020: taxing times
This paper argues that the downturn in foreign investment in Australia, including from the United States, can be explained by the pandemic downturn in global investment, a reduced Australian international borrowing requirement, more competitive US tax settings, and an increase in regulation and regulatory uncertainty arising from Australia’s foreign investment review process.
Report
China’s experience in building a venture capital sector: four lessons for policy makers
This paper examines the history of China’s venture capital (VC) sector from the late 1980s to the present day and draws lessons on its decades-long experimentation with creating financing channels for early-stage technology business growth.
Report
Promises, pathways and performance
To assess climate risk, investors require sufficiently granular climate-related disclosure to adequately understand their investment exposure and consider the impacts of transition and physical risks. This research provides an overview of the current state of climate-related disclosures in ASX200 companies.
Guide
Growth through transformation: an investment vision guide for climate and development
As countries recover from the COVID-19 pandemic, the need to unlock investment is even more acute. This guide presents a theoretical framework to complement efforts by countries to implement the long-term strategies developed under the Paris Agreement.
Report
The required return for aged care services providers
This report, prepared for the Royal Commission by economics consultancy firm, Frontier Economics, develops a ‘building block’ model to determine the total revenue required each year for a residential aged care accommodation provider to cover its operating costs and depreciation, pay its taxes, and provide a fair return on its capital to its investors.