메뉴 건너뛰기




Volumn 25, Issue 5, 2006, Pages 574-595

Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia

Author keywords

Effective tax rates; Political connections; Public policy; Relationship based economies

Indexed keywords


EID: 33748917093     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.07.001     Document Type: Article
Times cited : (377)

References (35)
  • 2
    • 0001667056 scopus 로고
    • Corporate financial reporting: A methodological review of empirical research
    • Ball R., and Foster G. Corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research 22 Suppl. (1982) 161-234
    • (1982) Journal of Accounting Research , vol.22 , Issue.SUPPL , pp. 161-234
    • Ball, R.1    Foster, G.2
  • 3
    • 0001876057 scopus 로고
    • Corporate effective tax rates: A synthesis of the literature
    • Callihan D.S. Corporate effective tax rates: A synthesis of the literature. Journal of Accounting Literature 12 (1994) 1-43
    • (1994) Journal of Accounting Literature , vol.12 , pp. 1-43
    • Callihan, D.S.1
  • 4
    • 33748887388 scopus 로고    scopus 로고
    • Citizens for Tax Justice, 1984. Corporate income taxes in Reagan years. Citizens for Tax Justice, Washington, DC.
  • 5
    • 33748914263 scopus 로고    scopus 로고
    • Citizens for Tax Justice, 1985. Corporate taxpayers and corporate freeloaders. Citizens for Tax Justice, Washington, DC.
  • 6
    • 33748905668 scopus 로고    scopus 로고
    • Citizens for Tax Justice, 1986. 130 reasons why we need tax reform. Citizens for Tax Justice, Washington, DC.
  • 8
    • 0001609111 scopus 로고    scopus 로고
    • Estimating the value of political connections
    • Fisman R. Estimating the value of political connections. American Economic Review 91 (2001) 1095-1102
    • (2001) American Economic Review , vol.91 , pp. 1095-1102
    • Fisman, R.1
  • 9
    • 0012633941 scopus 로고    scopus 로고
    • Political business in Malaysia
    • Gomez (Ed), Routledge, London
    • Gomez E.T. Political business in Malaysia. In: Gomez (Ed). Political Business in East Asia (2002), Routledge, London
    • (2002) Political Business in East Asia
    • Gomez, E.T.1
  • 12
    • 0004296209 scopus 로고
    • Macmillan Publishing Company, New York
    • Green W. Econometric Analysis (1993), Macmillan Publishing Company, New York
    • (1993) Econometric Analysis
    • Green, W.1
  • 13
    • 0031092753 scopus 로고    scopus 로고
    • Determinants of the variability in corporate effective tax rate: Evidence from longitudinal data
    • Gupta S., and Newberry K. Determinants of the variability in corporate effective tax rate: Evidence from longitudinal data. Journal of Accounting and Public Policy 16 (1997) 1-39
    • (1997) Journal of Accounting and Public Policy , vol.16 , pp. 1-39
    • Gupta, S.1    Newberry, K.2
  • 14
    • 33748906053 scopus 로고
    • The effect of the Tax Reform Act of 1986 on economic efficiency
    • Hagan J.M., and Larkins E.R. The effect of the Tax Reform Act of 1986 on economic efficiency. Journal of Applied Business Research 8 2 (1992) 62-68
    • (1992) Journal of Applied Business Research , vol.8 , Issue.2 , pp. 62-68
    • Hagan, J.M.1    Larkins, E.R.2
  • 17
    • 0037292733 scopus 로고    scopus 로고
    • Cronyism and capital controls: Evidence from Malaysia
    • Johnson S., and Mitton T. Cronyism and capital controls: Evidence from Malaysia. Journal of Financial Economics 66 (2003) 351-382
    • (2003) Journal of Financial Economics , vol.66 , pp. 351-382
    • Johnson, S.1    Mitton, T.2
  • 20
    • 33748888143 scopus 로고    scopus 로고
    • KLSE, 2001. Listing Requirements of Kuala Lumpur Stock Exchange. The Kuala Lumpur Stock Exchange, Kuala Lumpur.
  • 23
    • 0003015556 scopus 로고
    • Measurement of effective corporate tax rates using financial statements information
    • Omer T.C., and Molloy K.H. Measurement of effective corporate tax rates using financial statements information. The Journal of the American Taxation Association 13 (1991) 57-72
    • (1991) The Journal of the American Taxation Association , vol.13 , pp. 57-72
    • Omer, T.C.1    Molloy, K.H.2
  • 24
    • 33645359365 scopus 로고    scopus 로고
    • Malaysia: Adjusting to deep integration with the world economy
    • Woo W.T., Sachs J., and Schwab K. (Eds), MIT Press, Cambridge, MT
    • Perkins D.H., and Woo W.T. Malaysia: Adjusting to deep integration with the world economy. In: Woo W.T., Sachs J., and Schwab K. (Eds). The Asian Financial Crisis: Lessons for a Resilient Asia (2000), MIT Press, Cambridge, MT
    • (2000) The Asian Financial Crisis: Lessons for a Resilient Asia
    • Perkins, D.H.1    Woo, W.T.2
  • 25
    • 0003029218 scopus 로고
    • Corporate tax rates: Progressive, proportional or regressive
    • Porcano T.M. Corporate tax rates: Progressive, proportional or regressive. Journal of the American Taxation Association 7 (1986) 17-31
    • (1986) Journal of the American Taxation Association , vol.7 , pp. 17-31
    • Porcano, T.M.1
  • 26
    • 84993839747 scopus 로고
    • What do we know about capital structure: Some evidence from international data
    • Rajan R., and Zingales L. What do we know about capital structure: Some evidence from international data. Journal of Finance December (1995) 1421-1458
    • (1995) Journal of Finance , Issue.December , pp. 1421-1458
    • Rajan, R.1    Zingales, L.2
  • 29
    • 84972344717 scopus 로고
    • Economic power and political influence: The impact of industry structure on public policy
    • Salamon L.M., and Siegfried J.J. Economic power and political influence: The impact of industry structure on public policy. The American Political Science Review 71 (1977) 1026-1043
    • (1977) The American Political Science Review , vol.71 , pp. 1026-1043
    • Salamon, L.M.1    Siegfried, J.J.2
  • 30
    • 0012235832 scopus 로고
    • Tax rate in small and large firms
    • Singh, et al. Tax rate in small and large firms. American Journal of Small Business 22 (1987) 41-52
    • (1987) American Journal of Small Business , vol.22 , pp. 41-52
    • Singh1
  • 31
    • 0010805011 scopus 로고
    • The use of panel data in the analysis of the behavioural response to taxation
    • Brunner J.K., and Petersen H.G. (Eds), Campus Verlag, Frankfurt
    • Slemrod J., and Shobe W. The use of panel data in the analysis of the behavioural response to taxation. In: Brunner J.K., and Petersen H.G. (Eds). Simulation Models in Tax and Transfer Policy: Proceedings of an International Symposium (1990), Campus Verlag, Frankfurt 447-460
    • (1990) Simulation Models in Tax and Transfer Policy: Proceedings of an International Symposium , pp. 447-460
    • Slemrod, J.1    Shobe, W.2
  • 32
    • 0001555775 scopus 로고
    • Effective tax rates from financial statements
    • Spooner G.M. Effective tax rates from financial statements. National Tax Journal 36 (1986) 293-306
    • (1986) National Tax Journal , vol.36 , pp. 293-306
    • Spooner, G.M.1
  • 33
    • 39749149477 scopus 로고
    • Effective corporate tax rates: The effect of size, capital intensity, leverage and other factors
    • Stickney C.P., and McGee V.E. Effective corporate tax rates: The effect of size, capital intensity, leverage and other factors. Journal of Accounting and Public Policy 2 (1982) 125-152
    • (1982) Journal of Accounting and Public Policy , vol.2 , pp. 125-152
    • Stickney, C.P.1    McGee, V.E.2
  • 34
    • 0002072883 scopus 로고
    • The relationship between firm size and effective tax rate: A reconciliation of Zimmerman (1983) and Porcano (1986)
    • Wilkie P.J., and Limberg P.T. The relationship between firm size and effective tax rate: A reconciliation of Zimmerman (1983) and Porcano (1986). The Journal of American Taxation Association 11 (1990) 76-91
    • (1990) The Journal of American Taxation Association , vol.11 , pp. 76-91
    • Wilkie, P.J.1    Limberg, P.T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.