The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms

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The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms

This paper examines the determinants of thinly capitalized structures of publicly-listed Australian firms. Based on a hand-collected sample of 203 publicly-listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that the thin capitalization position of fir...

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Bibliographic Details
Main Authors:	Taylor, Grantley, Richardson, Grant
Format:	Journal Article
Published:	Pergamon 2013
Online Access:	http://hdl.handle.net/20.500.11937/10281

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