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    Habit persistence in effective tax rates

    Access Status
    Fulltext not available
    Authors
    Harris, Mark
    Feeny, S.
    Date
    2003
    Type
    Journal Article
    
    Metadata
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    Citation
    Harris, M.N. and Feeny, S. 2003. Habit persistence in effective tax rates. Applied Economics. 35 (8): pp. 951-958.
    Source Title
    Applied Economics
    DOI
    10.1080/0003684032000050577
    ISSN
    0003-6846
    Faculty
    Faculty of Business and Law
    School
    School of Economics, Finance and Property
    URI
    http://hdl.handle.net/20.500.11937/81812
    Collection
    • Curtin Research Publications
    Abstract

    This paper uses administrative data from the Australian Tax Office (ATO) to model the effective tax rates (ETRs) of large Australian corporates. The extent to which there is any habit persistence in ETRs is also examined. The results suggest that unobserved entity heterogeneity is important in explaining ETRs. In terms of observed heterogeneity, entity size, level of leverage, capital intensity, foreign income and R and D, are important explanators of ETRs. There is also evidence of a significant amount of habit persistence, implying that ETRs converge monotonically towards the statutory rate of corporation tax.

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