Matches in SemOpenAlex for { <https://semopenalex.org/work/W1978602904> ?p ?o ?g. }
Showing items 1 to 93 of
93
with 100 items per page.
- W1978602904 endingPage "62" @default.
- W1978602904 startingPage "45" @default.
- W1978602904 abstract "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 sample of Malaysian firms trading in the Kuala Lumpur Stock Exchange in 1990–1999, this paper examines the association between ETR and a set of possible factors using a regression analysis. There is evidence to suggest that manufacturing firms and hotels pay significant lower effective tax in Malaysia between 1990–1999. In addition, it appears that large Malaysian firms do not suffer a “political cost” as indicated by a negative and significant relation between firm size and ETR. Finally, more efficient Malaysian firms pay lower effective tax. The results are consistent with the “industrial policy” hypothesis developed in this paper based on an examination of the Malaysian context. These results from a large developing country (e.g., Malaysia) can be used to compare with existing results from a large developed country (e.g., U.S.)." @default.
- W1978602904 created "2016-06-24" @default.
- W1978602904 creator A5049341927 @default.
- W1978602904 creator A5058741032 @default.
- W1978602904 date "2003-01-01" @default.
- W1978602904 modified "2023-09-24" @default.
- W1978602904 title "Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia" @default.
- W1978602904 cites W196812808 @default.
- W1978602904 cites W1989608411 @default.
- W1978602904 cites W1989837005 @default.
- W1978602904 cites W2005977025 @default.
- W1978602904 cites W2040954776 @default.
- W1978602904 cites W2085564848 @default.
- W1978602904 cites W2166107875 @default.
- W1978602904 cites W2773599841 @default.
- W1978602904 cites W3137557682 @default.
- W1978602904 cites W4230095947 @default.
- W1978602904 cites W4252794754 @default.
- W1978602904 doi "https://doi.org/10.1016/s1061-9518(03)00003-x" @default.
- W1978602904 hasPublicationYear "2003" @default.
- W1978602904 type Work @default.
- W1978602904 sameAs 1978602904 @default.
- W1978602904 citedByCount "140" @default.
- W1978602904 countsByYear W19786029042012 @default.
- W1978602904 countsByYear W19786029042013 @default.
- W1978602904 countsByYear W19786029042014 @default.
- W1978602904 countsByYear W19786029042015 @default.
- W1978602904 countsByYear W19786029042016 @default.
- W1978602904 countsByYear W19786029042017 @default.
- W1978602904 countsByYear W19786029042018 @default.
- W1978602904 countsByYear W19786029042019 @default.
- W1978602904 countsByYear W19786029042020 @default.
- W1978602904 countsByYear W19786029042021 @default.
- W1978602904 countsByYear W19786029042022 @default.
- W1978602904 countsByYear W19786029042023 @default.
- W1978602904 crossrefType "journal-article" @default.
- W1978602904 hasAuthorship W1978602904A5049341927 @default.
- W1978602904 hasAuthorship W1978602904A5058741032 @default.
- W1978602904 hasConcept C100001284 @default.
- W1978602904 hasConcept C10138342 @default.
- W1978602904 hasConcept C127413603 @default.
- W1978602904 hasConcept C144133560 @default.
- W1978602904 hasConcept C151730666 @default.
- W1978602904 hasConcept C162324750 @default.
- W1978602904 hasConcept C162853370 @default.
- W1978602904 hasConcept C185592680 @default.
- W1978602904 hasConcept C198531522 @default.
- W1978602904 hasConcept C200870193 @default.
- W1978602904 hasConcept C204036174 @default.
- W1978602904 hasConcept C2779343474 @default.
- W1978602904 hasConcept C3018591125 @default.
- W1978602904 hasConcept C40700 @default.
- W1978602904 hasConcept C43617362 @default.
- W1978602904 hasConcept C78519656 @default.
- W1978602904 hasConcept C86803240 @default.
- W1978602904 hasConceptScore W1978602904C100001284 @default.
- W1978602904 hasConceptScore W1978602904C10138342 @default.
- W1978602904 hasConceptScore W1978602904C127413603 @default.
- W1978602904 hasConceptScore W1978602904C144133560 @default.
- W1978602904 hasConceptScore W1978602904C151730666 @default.
- W1978602904 hasConceptScore W1978602904C162324750 @default.
- W1978602904 hasConceptScore W1978602904C162853370 @default.
- W1978602904 hasConceptScore W1978602904C185592680 @default.
- W1978602904 hasConceptScore W1978602904C198531522 @default.
- W1978602904 hasConceptScore W1978602904C200870193 @default.
- W1978602904 hasConceptScore W1978602904C204036174 @default.
- W1978602904 hasConceptScore W1978602904C2779343474 @default.
- W1978602904 hasConceptScore W1978602904C3018591125 @default.
- W1978602904 hasConceptScore W1978602904C40700 @default.
- W1978602904 hasConceptScore W1978602904C43617362 @default.
- W1978602904 hasConceptScore W1978602904C78519656 @default.
- W1978602904 hasConceptScore W1978602904C86803240 @default.
- W1978602904 hasIssue "1" @default.
- W1978602904 hasLocation W19786029041 @default.
- W1978602904 hasOpenAccess W1978602904 @default.
- W1978602904 hasPrimaryLocation W19786029041 @default.
- W1978602904 hasRelatedWork W1562706535 @default.
- W1978602904 hasRelatedWork W1967913464 @default.
- W1978602904 hasRelatedWork W1996037250 @default.
- W1978602904 hasRelatedWork W2787004021 @default.
- W1978602904 hasRelatedWork W2805041177 @default.
- W1978602904 hasRelatedWork W3163613187 @default.
- W1978602904 hasRelatedWork W3175673441 @default.
- W1978602904 hasRelatedWork W430302981 @default.
- W1978602904 hasRelatedWork W2970965743 @default.
- W1978602904 hasRelatedWork W933674302 @default.
- W1978602904 hasVolume "12" @default.
- W1978602904 isParatext "false" @default.
- W1978602904 isRetracted "false" @default.
- W1978602904 magId "1978602904" @default.
- W1978602904 workType "article" @default.