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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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书目详细资料
Main Authors:	Adhikari, Ajay, Derashid, Chek, Zhang, Hao
格式:	Article
语言:	English
出版:	Elsevier Inc 2006
主题:	HF5601 Accounting HJ Public Finance
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
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