Accounting policy choice: the relationship between corporate tax burdens and company size


Holland, Kevin (1998) Accounting policy choice: the relationship between corporate tax burdens and company size. Journal of Business Finance & Accounting, 25, (3&4), 265-288. (doi:10.1111/1468-5957.00187).

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Original Publication URL: http://dx.doi.org/10.1111/1468-5957.00187

Description/Abstract

Whilst there have been a number of papers that test the Watts and Zimmerman positive accounting hypotheses in a UK setting, no similar test has been made of the size effect using corporate tax burdens as a proxy for political costs. Using data for 5,998 year-ends from 1968 to 1993 this paper finds that: during 1968–79 there is evidence of a size effect; in a number of years a negative association between firm size and tax burden exists; and of the five industry categories examined, the ‘mineral extractive’ industry had the highest tax burden throughout the period 1968–1979.

Item Type: Article
ISSNs: 1468-5957 (print)
Related URLs:
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Structure - Pre August 2011 > School of Management
ePrint ID: 51390
Date Deposited: 30 May 2008
Last Modified: 27 Mar 2014 18:34
URI: http://eprints.soton.ac.uk/id/eprint/51390

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