Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

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Do Business Characteristics Determine an Effective Tax Rate? (2012, methodology): “…has been tested empirically in prior research, finding a negative relation between leverage and tax burden measured by ETR, in line with the traditional approach (Calvé, Labatut, and Molina 2005; Fernández 2004; Liu and Cao 2007; Plesko 2003; Richardson and Lanis 2007; Stickney and McGee 1982).”
Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, methodology): “Some studies suggest that larger corporations are likely to be more tax aggressive than smaller corporations because they possess greater economic and political power relative to smaller corporations and are able to reduce their tax burdens accordingly (e.g., Gupta and Newberry, 1997).”