Hairul Azlan Annuar; Isa, Khadijah; Salihu Aramide Ibrahim - 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 revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach The paper analyses time series data for the period 1996...