Isa, Khadijah - In: ISRA International Journal of Islamic Finance 10 (2018) 2, pp. 251-262
Purpose: The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax …. Findings The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows … an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal …