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Volumn 7, Issue 1, 1998, Pages 47-68

Taxes and firm size in pacific-basin emerging economies

Author keywords

Effective tax rates; Emerging markets; Firm size; Political cost

Indexed keywords


EID: 0012235431     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(98)90005-2     Document Type: Article
Times cited : (64)

References (13)
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    • Jensen, M.C.1    Meckling, W.2
  • 6
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    • Corporate tax rates: Progressive, proportional, or regressive
    • Porcano T.M. Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association. 8:1986;17-31.
    • (1986) Journal of the American Taxation Association , vol.8 , pp. 17-31
    • Porcano, T.M.1
  • 7
    • 84972344717 scopus 로고
    • Economic power and political influence: The impact of industry structure on public policy
    • Salamon L.M., Siegfried J.J. Economic power and political influence: The impact of industry structure on public policy. American Political Science Review. 71:1977;1026-1043.
    • (1977) American Political Science Review , vol.71 , pp. 1026-1043
    • Salamon, L.M.1    Siegfried, J.J.2
  • 8
    • 0001555775 scopus 로고
    • Effective tax rates from financial statements
    • Spooner G.M. Effective tax rates from financial statements. National Tax Journal. 39:1986;293-306.
    • (1986) National Tax Journal , vol.39 , pp. 293-306
    • Spooner, G.M.1
  • 9
    • 39749149477 scopus 로고
    • Effective corporate tax rates: The effect of size, capital intensity, leverage and other factors
    • Stickney C., McGee V. Effective corporate tax rates: The effect of size, capital intensity, leverage and other factors. Journal of Accounting and Public Policy. 1:1982;125-152.
    • (1982) Journal of Accounting and Public Policy , vol.1 , pp. 125-152
    • Stickney, C.1    McGee, V.2
  • 10
    • 0010863321 scopus 로고
    • The relation between firm size and effective tax rates: A test of firms' political success
    • Wang S.W. The relation between firm size and effective tax rates: A test of firms' political success. Accounting Review. 66:1991;158-169.
    • (1991) Accounting Review , vol.66 , pp. 158-169
    • Wang, S.W.1
  • 11
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    • Towards a positive theory of the determinants of accounting standards
    • Watts R., Zimmerman J. Towards a positive theory of the determinants of accounting standards. Accounting Review. 53:1978;112-134.
    • (1978) Accounting Review , vol.53 , pp. 112-134
    • Watts, R.1    Zimmerman, J.2
  • 12
    • 0002321087 scopus 로고
    • The relationship between firm size and effective tax rate: A reconciliation of Zimmerman (1983) and Porcano (1986)
    • Wilkie P.J., Limberg S.T. The relationship between firm size and effective tax rate: A reconciliation of Zimmerman (1983) and Porcano (1986). Journal of the American Taxation Association. 10:1990;75-88.
    • (1990) Journal of the American Taxation Association , vol.10 , pp. 75-88
    • Wilkie, P.J.1    Limberg, S.T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.