کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1006235 | 938140 | 2006 | 22 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia](/preview/png/1006235.png)
چکیده انگلیسی
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 political patronage are developed and applied to a group of Malaysian firms over a 10-year period. We find firms with political connections pay tax at significantly lower effective rates than other firms. Our results suggest that political connections are an important determinant of ETR in relationship-based economies.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 25, Issue 5, September–October 2006, Pages 574–595
Journal: Journal of Accounting and Public Policy - Volume 25, Issue 5, September–October 2006, Pages 574–595
نویسندگان
Ajay Adhikari, Chek Derashid, Hao Zhang,