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dc.contributor.authorFeeny, S.
dc.contributor.authorGillman, M.
dc.contributor.authorHarris, Mark
dc.date.accessioned2020-11-26T07:20:16Z
dc.date.available2020-11-26T07:20:16Z
dc.date.issued2006
dc.identifier.citationFeeny, 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.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/81803
dc.description.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.

dc.publisherEmerald
dc.titleEconometric Accounting of the Australian Corporate Tax Rates
dc.typeJournal Article
dcterms.source.volume19
dcterms.source.number1
dcterms.source.startPage64
dcterms.source.endPage73
dcterms.source.issn1030-9616
dcterms.source.titleAccounting Research Journal
dc.date.updated2020-11-26T07:20:15Z
curtin.departmentSchool of Economics, Finance and Property
curtin.accessStatusIn process
curtin.facultyFaculty of Business and Law
curtin.contributor.orcidHarris, Mark [0000-0002-1804-4357]
curtin.contributor.scopusauthoridHarris, Mark [35561581200] [55310794400]


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