# Company average effective tax rates : a conceptual framework within the New Zealand experience.

> 1993 master's thesis by Adrian John Sawyer at University of Canterbury

**Wikidata**: [Q111964374](https://www.wikidata.org/wiki/Q111964374)  
**Source**: https://4ort.xyz/entity/company-average-effective-tax-rates-a-conceptual-framework-within-the-new-zealand-experience-