Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach

• 主要な著者: Annuar, Hairul Azlan, Isa, Khadijah, Salihu, Ibrahim Aramide, Solarin, Sakiru Adebola, Hamdan, Hamdino
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2017
• 主題: HJ Public Finance
• オンライン･アクセス: http://irep.iium.edu.my/62175/1/FGIC2017.pdf; http://irep.iium.edu.my/62175/

The policy of gradual reduction in the corporate tax rate in Malaysia, which commenced since 1988 and continued till today, has become a cause for concern, as the benefits of such reduction have not been established at least empirically. The present study thus investigates the impact of the reductio...