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The gap between accounting profit and taxable income

Published on 01 Oct 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports a statistical analysis of the effective tax rates of more than 500 listed Australian companies to measure the gap between accounting profit and taxable income caused by permanent differences.

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Dr Alfred Tran CTA
Alfred works at the Research School of Accounting, The Australian National University. - Current at 30 August 2017
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