The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated...
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| Main Authors: | , , |
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| 格式: | Article |
| 语言: | English |
| 出版: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| 在线阅读: | https://ir.uitm.edu.my/id/eprint/283/2/283.pdf https://ir.uitm.edu.my/id/eprint/283/ https://mar.uitm.edu.my/ |
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| 总结: | The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that
there are significant negative associations between corporate tax rate and
non-resident individual tax rate reduction with corporate capital investment.
In addition, the results revealed the significant influence of market-to-book
equity ratio and lagged investment on capital investment. With respect to
industry classification, property and plantation industries are found to be
significant and negatively associated with capital investment. This research
would be useful to the authorities in determining the implication of tax rate
reduction on capital investment, which in turn will reflect the overall economy. |
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