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...

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Bibliographic Details
Main Authors: Adhikari, Ajay, Derashid, Chek, Zhang, Hao
Format: Article
Language:English
Published: Elsevier Inc 2006
Subjects:
Online Access: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
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