Determinants of the variability in corporate effective tax rates and tax reform : evidence from Australia
Year of publication: |
2007
|
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Authors: | Richardson, Grant ; Lanis, Roman |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 26.2007, 6, p. 689-704
|
Subject: | Körperschaftsteuer | Corporate income tax | Steuerbelastung | Tax burden | Steuerreform | Tax reform | Betriebsgröße | Firm size | Kapitalstruktur | Capital structure | Australien | Australia |
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