Effective tax rates and the “industrial policy” hypothesis: Evidence from Malaysia
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Science Inc.
2003
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/12854/1/ETR.pdf |