Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach

The policy of gradual reduction in the corporate tax rate in Malaysia, which commenced since 1988 and continued till today, has become a cause for concern, as the benefits of such reduction have not been established at least empirically. The present study thus investigates the impact of the reductio...

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Bibliographic Details
Main Authors: Annuar, Hairul Azlan, Isa, Khadijah, Salihu, Ibrahim Aramide, Solarin, Sakiru Adebola, Hamdan, Hamdino
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
Online Access:http://irep.iium.edu.my/62175/
http://irep.iium.edu.my/62175/1/FGIC2017.pdf