Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developing economies tend to be “relationship-based” rather than “market-based” capitalisms. Two proxies of poli...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | Article |
| 语言: | English |
| 出版: |
Elsevier Inc
2006
|
| 主题: | |
| 在线阅读: | http://repo.uum.edu.my/10657/1/S.pdf http://repo.uum.edu.my/10657/ http://dx.doi.org/10.1016/j.jaccpubpol.2006.07.001 |
| 标签: |
添加标签
没有标签, 成为第一个标记此记录!
|
| id |
my.uum.repo.10657 |
|---|---|
| record_format |
eprints |
| spelling |
my.uum.repo.106572014-04-21T03:56:45Z http://repo.uum.edu.my/10657/ Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia Adhikari, Ajay Derashid, Chek Zhang, Hao HF5601 Accounting HJ Public Finance This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developing economies tend to be “relationship-based” rather than “market-based” capitalisms. Two proxies of political patronage are developed and applied to a group of Malaysian firms over a 10-year period. We find firms with political connections pay tax at significantly lower effective rates than other firms. Our results suggest that political connections are an important determinant of ETR in relationship-based economies. Elsevier Inc 2006 Article PeerReviewed application/pdf en http://repo.uum.edu.my/10657/1/S.pdf Adhikari, Ajay and Derashid, Chek and Zhang, Hao (2006) Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25 (5). pp. 574-595. ISSN 0278-4254 http://dx.doi.org/10.1016/j.jaccpubpol.2006.07.001 doi:10.1016/j.jaccpubpol.2006.07.001 |
| institution |
Universiti Utara Malaysia |
| building |
UUM Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
Universiti Utara Malaysia |
| content_source |
UUM Institutionali Repository |
| url_provider |
http://repo.uum.edu.my/ |
| language |
English |
| topic |
HF5601 Accounting HJ Public Finance |
| spellingShingle |
HF5601 Accounting HJ Public Finance Adhikari, Ajay Derashid, Chek Zhang, Hao Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| description |
This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developing economies tend to be “relationship-based” rather than “market-based” capitalisms. Two proxies of political patronage are developed and applied to a group of Malaysian firms over a 10-year period. We find firms with political connections pay tax at significantly lower effective rates than other firms. Our results suggest that political connections are an important determinant of ETR in relationship-based economies. |
| format |
Article |
| author |
Adhikari, Ajay Derashid, Chek Zhang, Hao |
| author_facet |
Adhikari, Ajay Derashid, Chek Zhang, Hao |
| author_sort |
Adhikari, Ajay |
| title |
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| title_short |
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| title_full |
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| title_fullStr |
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| title_full_unstemmed |
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia |
| title_sort |
public policy, political connections, and effective tax rates: longitudinal evidence from malaysia |
| publisher |
Elsevier Inc |
| publishDate |
2006 |
| url |
http://repo.uum.edu.my/10657/1/S.pdf http://repo.uum.edu.my/10657/ http://dx.doi.org/10.1016/j.jaccpubpol.2006.07.001 |
| _version_ |
1644280425223290880 |
| score |
13.250246 |