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Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia · Study

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ArticleEffective tax rates and the “industrial policy” hypothesis: evidence from Malaysia

Chek Derashid2003

Article2003

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

Chek Derashid · Hao Zhang

226 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data 1983Taxes and firm size 1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors

Cited by

2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies 2017Political connections, corporate governance, and tax aggressiveness in Malaysia 2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2013Government ownership, corporate governance and tax aggressiveness: evidence from China 2015PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE 2017Five-year plans, China finance and their consequences 2012Do Business Characteristics Determine an Effective Tax Rate?2015Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy

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Year2003

Typearticle

Published2003-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations226

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/s1061-9518(03)00003-x

openalex_workW1978602904

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