Econometric Accounting of the Australian Corporate Tax Rates
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 ra...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Emerald
2006
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| Online Access: | http://hdl.handle.net/20.500.11937/81803 |