Econometric accounting of the Australian corporate tax rates: a firm panel example

Econometric accounting of the Australian corporate tax rates: a firm panel example
Document type
Working Paper
Author(s)
Feeny, Simon; Gillman, Max; Harris, Mark
Publisher
Cardiff Business School
Date of publication
1 December 2005
Series
Cardiff Economics Working Papers
Subject(s)
Trends: economic, social and technology trends affecting business
Collection
Business and management
Material type
Reports

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This 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 specifes that the statutory tax rate is estimated as the constant term of the model. An ability to find an estimated statutory tax rate that is close to the actual rate suggests a certain confidence in the estimated effects of the others factors affecting the effective tax rate.The results show importance for interest expenses, depreciation allowances, debt/asset structures, and the foreign ownership of firms. There is support for an Australian role as a preferential tax location.

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