The implication of tax rates on corporate capital investment

• Main Authors: Abdul Wahab, Nor Shaipah, Aripin, Norhani, Md. Idris, Kamil, Che Ahmad, Ayoib
• Format: Article
• Language: English
• Published: Malaysian Accountancy Research and Education Foundation 2007
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf; http://repo.uum.edu.my/1606/; http://ari.uitm.edu.my/mar.html
• Institution: Universiti Utara Malaysia

The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrate...