Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/83976
Authors: 
Feeny, Simon
Gillman, Max
Harris, Mark N.
Year of Publication: 
2005
Series/Report no.: 
Cardiff Economics Working Papers E2005/16
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.
Subjects: 
Effective tax rate
accounting model
panel data
random and fixed effects
JEL: 
H25
E62
Document Type: 
Working Paper

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