IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Disparities in average rates of company tax across industries

  • Peter Greagg

    (Treasury, Government of Australia)

  • Dean Parham

    (Treasury, Government of Australia)

  • Pero Stojanovski

    (Treasury, Government of Australia)

Registered author(s):

    The effect of company tax arrangements across Australian industries has received relatively little attention.This article finds evidence that average tax rates vary considerably across industries. The evidence is found to be reasonably robust with external validation used to confirm results. The average tax rate is found to be relatively high in the finance and insurance industry and relatively low in the most capital-intensive industries, such as electricity, gas and water, and mining. Variations in average tax rates across industries would be expected to have an impact on the way investment is allocated across industries, potentially with a negative impact on productivity and growth. Changes to the company tax rate would be expected to have differing impacts across industries arising from the variations in average tax rates.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://archive.treasury.gov.au/documents/1846/PDF/07_Disparities_in_average_tax_rates.pdf
    Download Restriction: no

    Article provided by The Treasury, Australian Government in its journal Economic Roundup.

    Volume (Year): (2010)
    Issue (Month): 2 (July)
    Pages: 91-103

    as
    in new window

    Handle: RePEc:tsy:journl:journl_tsy_er_2010_2_3
    Contact details of provider: Postal: Langton Crescent, PARKES ACT 2600
    Phone: +61 2 6263 2111
    Fax: +61 2 6273 2614
    Web page: http://www.treasury.gov.au
    Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Alan Auerbach & Michael P Devereux & Helen Simpson, 2007. "Taxing corporate income," Working Papers 0705, Oxford University Centre for Business Taxation.
    2. Kevin S. Markle & Douglas Shackelford, 2009. "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers 15091, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:tsy:journl:journl_tsy_er_2010_2_3. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (The Treasury (Commonwealth of Australia))

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.