Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and debt/equity financing. We estimate firm-specific EMTRs and...

Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and debt/equity financing. We estimate firm-specific EMTRs and...

Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and debt/equity financing. We estimate firm-specific EMTRs and...

This paper is concerned with the international mobility of New Zealanders who migrate to Australia. One in ten New Zealand citizens lives in Australia and their settlement and subsequent mobility is important from demographic, socio-economic and policy perspectives in both countries. Using a...

In this paper we examine patterns of merchandise exporting at both the firm level (1996-2005) and the product level (1988-2005). The presentation is descriptive, and is intended to frame future analysis of the determinants and impact of observed trading behaviour. There are two main points of...

This paper is concerned with the international mobility of New Zealanders who migrate to Australia. One in ten New Zealand citizens lives in Australia and their settlement and subsequent mobility is important from demographic, socio-economic and policy perspectives in both countries. Using a...