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: | 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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Effective tax rates and the “industrial policy” hypothesis: Evidence from Malaysia
by: Derashid, Chek, et al.
Published: (2003) -
Income tax noncompliance in Nigeria and the moderating effect of public governance quality: a suggested framework
by: Umar, Mohammed Abdullahi, et al.
Published: (2016) -
The influence of normative beliefs on tax-payers attitude and voluntary tax compliance intention
by: Ang, Leng Soon, et al.
Published: (2020) -
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions.
by: Umar, Mohammed Abdullahi, et al.
Published: (2019) -
Complexity of the Malaysian Income Tax Act 1967: Readability assessment
by: Saad, Natrah, et al.
Published: (2014)