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

• 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: HJ Public Finance
• Online Access: http://irep.iium.edu.my/62175/1/FGIC2017.pdf; http://irep.iium.edu.my/62175/
• Institution: Universiti Islam Antarabangsa Malaysia

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...