Liu, Benjamin; Huang, Allen; Freudenberg, Brett - In: Accounting Research Journal 27 (2014), pp. 37-51
Purpose –The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform...
