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Determinants of Profitability: Australian Evidence Using Tax Entities

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  • Feeny, S.

    (Melbourne Institute of Applied Economic and Social Research)

Abstract

This paper uses a sample of 194,007 tax entities from the Australian Tax Office tax return data to investigate the determinants of profitability. Panel data analysis is carried out at a 3-digit ANZSIC level of classification with regressions run for 120 industries. The empirical analysis is motivated by the Structure-Conduct-Performance framework. Results indicate that determinants of profitability differ between industries. In general, size of entity is positively related to profitability but industry characteristics have limited importance in explaining entity profitability. Unobserved entity heterogeneity and period effects are found to be important.

Suggested Citation

  • Feeny, S., 2002. "Determinants of Profitability: Australian Evidence Using Tax Entities," Economic Analysis and Policy, Elsevier, vol. 32(2), pages 181-202, June Spec.
    • Handle: RePEc:eee:ecanpo:v:32:y:2002:i:2:p:181-202
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