Habit persistence in effective tax rates

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Habit persistence in effective tax rates

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 expla...

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Bibliographic Details
Main Authors:	Harris, Mark, Feeny, S.
Format:	Journal Article
Language:	English
Published:	ROUTLEDGE TAYLOR & FRANCIS LTD 2003
Subjects:	Social Sciences Economics Business & Economics MODELS SIZE
Online Access:	http://hdl.handle.net/20.500.11937/81812

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