Company average effective tax rates : a conceptual framework within the New Zealand experience.
The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study critically reviews the effective tax rate literature from the United States, Cana...
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| Language: | en |
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University of Canterbury. Accounting and Information Systems
2009
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| Online Access: | http://hdl.handle.net/10092/2704 |