Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia
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 poli...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Elsevier Inc
2006
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/10657/1/S.pdf |