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MAX GILLMAN
Central European University - Department of Economics
MARK N. HARRIS
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
SIMON FENNEY
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
March 22 2002
CEU Department of Economics Working Paper No. 4/2002
Abstract:
The paper investigates the factors that cause effective corporate tax rates (ETRs) to diverge from the statutory rate of corporation tax (SRCT). Based on accounting identities, a model of ETRs is specified that allows quantification of the effects of observed firm heterogeniety on how its ETRs may differ fromt he SRCT. Results suggest that significant factors are interest payments, R&D expenditure, foreign ownership, stock-market listing and the number of subsidiaries. The results also suggest that unobserved firm heterogeneity plays a significant role.
Keywords: firms, effective tax rate
JEL Classifications: H25
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Contact Information for MAX GILLMAN (Contact Author)
Email address for MAX GILLMAN
Central European University - Department of Economics
Nador u. 9.
Budapest H-1051
Hungary
+36 1 327-3227 (Phone)
+36 1 327-3232 (Fax)
Contact Information for SIMON FENNEY
(No e-mail address available for SIMON FENNEY
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Parkville ,Victoria 3010
Australia
Contact Information for MARK N. HARRIS
Email address for MARK N. HARRIS
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Parkville ,Victoria 3010
Australia
Suggested Citation
Gillman, Max, Harris, Mark N. and Fenney, Simon, "Corporate and Statutory Tax Rates" (March 22 2002). CEU Department of Economics Working Paper No. 4/2002. http://ssrn.com/abstract=309940
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May 14, 2002 |
201K | 1.67 minutes |
SSRN_ID309940_code020514670.pdf |
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