Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Econometric Accounting of the Australian Corporate Tax Rates

    Access Status
    Fulltext not available
    Authors
    Feeny, S.
    Gillman, M.
    Harris, Mark
    Date
    2006
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Feeny, S. and Gillman, M. and Harris, M.N. 2006. Econometric Accounting of the Australian Corporate Tax Rates. Accounting Research Journal. 19 (1): pp. 64-73.
    Source Title
    Accounting Research Journal
    ISSN
    1030-9616
    Faculty
    Faculty of Business and Law
    School
    School of Economics, Finance and Property
    URI
    http://hdl.handle.net/20.500.11937/81803
    Collection
    • Curtin Research Publications
    Abstract

    The paper presents an econometric accounting of the effective corporate tax rate in Australia for the years 1993 to 1996. The estimation is a panel of Australian firms that uses a specially gathered financial data base. Using fixed and random effects, the model specifies that the statutory tax rate is estimated as the constant term of the model. An ability to find an estimated statutory tax rate that is close to the actual rate suggests a certain confidence in the estimated effects of the others factors affecting the effective tax rate. The results show importance for interest expenses, depreciation allowances, debt/asset structures, and the foreign ownership of firms. There is support for an Australian role as a preferential tax location.

    Related items

    Showing items related by title, author, creator and subject.

    • Modelling and kinetics estimation in gibbsite precipitation from caustic aluminate solutions
      Li, Tian Siong (2000)
      Precipitation of gibbsite from supersaturated caustic aluminate solutions has been investigated extensively due to its central role in the commercial Bayer plant, for extracting the alumina compound from bauxite. The ...
    • Entries and exits from homelessness: A dynamic analysis of the relationship between structural conditions and individual characteristics
      Johnson, G.; Scutella, R.; Tseng, Y.; Wood, Gavin; Guy, J.; Rosanna, S.; Yi-Ping, T.; Gavin, W. (2015)
      This report examines the relationship between structural factors, individual characteristics and homelessness. Our interest in the interaction of structural conditions and individual characteristics gives rise to two ...
    • Population growth rates of reef sharks with and without fishing on the Great Barrier Reef: Robust estimation with multiple models
      Hisano, M.; Connolly, S.; Robbins, William (2011)
      Overfishing of sharks is a global concern, with increasing numbers of species threatened by overfishing. For many sharks, both catch rates and underwater visual surveys have been criticized as indices of abundance. In ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.