Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

Richardson, G; Lanis, R

Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

Richardson, G Lanis, R

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Publication Type:: Journal Article
Citation:: Journal of Accounting and Public Policy, 2007, 26 (6), pp. 689 - 704
Issue Date:: 2007-11-01

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Field	Value	Language
dc.contributor.author	Richardson, G	en_US
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.date.issued	2007-11-01	en_US
dc.identifier.citation	Journal of Accounting and Public Policy, 2007, 26 (6), pp. 689 - 704	en_US
dc.identifier.issn	0278-4254	en_US
dc.identifier.uri	http://hdl.handle.net/10453/5282
dc.description.abstract	This study examines the determinants of the variability in corporate effective tax rates in Australia spanning the Ralph Review of Business Taxation reform. Our results indicate that corporate effective tax rates are associated with several major firm-specific characteristics, including firm size, capital structure (leverage) and asset mix (capital intensity, inventory intensity and R&D intensity). While the Ralph Review tax reform had a significant impact on many of these associations, corporate effective tax rates continue to be associated with firm size, capital structure and asset mix after the tax reform. © 2007 Elsevier Inc. All rights reserved.	en_US
dc.relation.ispartof	Journal of Accounting and Public Policy	en_US
dc.relation.isbasedon	10.1016/j.jaccpubpol.2007.10.003	en_US
dc.subject.classification	Accounting	en_US
dc.title	Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia	en_US
dc.type	Journal Article
utslib.citation.volume	6	en_US
utslib.citation.volume	26	en_US
utslib.for	150104 International Accounting	en_US
utslib.for	150103 Financial Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	6	en_US
pubs.publication-status	Published	en_US
pubs.volume	26	en_US

Abstract:

This study examines the determinants of the variability in corporate effective tax rates in Australia spanning the Ralph Review of Business Taxation reform. Our results indicate that corporate effective tax rates are associated with several major firm-specific characteristics, including firm size, capital structure (leverage) and asset mix (capital intensity, inventory intensity and R&D intensity). While the Ralph Review tax reform had a significant impact on many of these associations, corporate effective tax rates continue to be associated with firm size, capital structure and asset mix after the tax reform. © 2007 Elsevier Inc. All rights reserved.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/5282