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

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