Effective tax rates and the “industrial policy” hypothesis: Evidence from Malaysia

• Main Authors: Derashid, Chek, Zhang, Hao
• 格式: Article
• 語言: English
• 出版: Elsevier Science Inc. 2003
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/12854/1/ETR.pdf; http://repo.uum.edu.my/12854/; http://dx.doi.org/10.1016/S1061-9518(03)00003-X

Studies on effective tax rates (ETR) and firm size in the non-U.S. context are next to non-existent, with the Kim and Limpaphayom study (1998) being the sole exception. Moreover, no detailed analysis has been performed to study the link between industrial sectors and ETR.Based on a hand-gathered sam...