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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.

Author profile:

Dr Alfred Tran CTA
Alfred works at the Research School of Accounting, The Australian National University. Current at 01 April 2016 Click here to expand/collapse more articles by Alfred V TRAN.
 
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