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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), pp. 265-288. (doi:10.1111/1468-5957.00187).

Record type: Article


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.

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Published date: April 1998


Local EPrints ID: 51390
PURE UUID: cd62dde1-495c-450c-809f-aa97d6cfd3e4

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Date deposited: 30 May 2008
Last modified: 24 Jul 2017 16:36

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Author: Kevin Holland

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