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.
Alfred V TRAN
Dr Alfred Tran, CPA, is a Senior Lecturer in the School of Accounting and Business Information Systems at the Australian National University. Current at September 2008 Current at 23 September 2008
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