Determinants of the variability in corporate effective tax rates and tax reform

Evidence from Australia

Grant Richardson*, Roman Lanis

*Corresponding author for this work

Research output: Contribution to journalArticle

93 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)689-704
Number of pages16
JournalJournal of Accounting and Public Policy
Volume26
Issue number6
DOIs
Publication statusPublished - 1 Nov 2007
Externally publishedYes

Keywords

  • Asset mix
  • Capital structure
  • Corporate effective tax rates
  • Ralph Review tax reform
  • Size

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