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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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書目詳細資料
Main Authors:	Adhikari, Ajay, Derashid, Chek, Zhang, Hao
格式:	Article
語言:	English
出版:	Elsevier Inc 2006
主題:	HF5601 Accounting HJ Public Finance
在線閱讀:	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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