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...
Main Authors: | , , , , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2017
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Subjects: | |
Online Access: | http://irep.iium.edu.my/62175/ http://irep.iium.edu.my/62175/1/FGIC2017.pdf |