Habit Persistence in Effective Tax Rates: Evidence Using Australian Tax Entities
AuthorHarris, Mark N.; Feeny, Simon
AffiliationEconomics and Commerce: Melbourne Institute of Applied Economic and Social Research
CitationsHarris, Mark N. and Feeny, Simon (2000) Habit Persistence in Effective Tax Rates: Evidence Using Australian Tax Entities.
Access StatusOpen Access
This paper is the result of work being undertaken as part of a collaborative research program entitled 'The Performance of Australian Enterprises: Innovation, Productivity and Profitability'. This project is generously supported by the Australian Research Council and the following collaborative partners: The Australian Tax Office, Commonwealth Office of Small Business, IBIS Business Information Pty Ltd, Productivity Commission, and Victorian Department of State Development. The views expressed in this paper represent those of the authors and not necessarily the views of the collaborative partners. We would like to thank Dr Arif Syed of the ATO for some helpful comments.
KeywordsAustralian tax Office; effective tax rates
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