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: | Annuar, Hairul Azlan, Isa, Khadijah, Salihu, Ibrahim Aramide, Solarin, Sakiru Adebola, Hamdan, Hamdino |
|---|---|
| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2017
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/62175/ http://irep.iium.edu.my/62175/1/FGIC2017.pdf |
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