Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size

Kevin Holland

Journal of Business Finance & Accounting, 1998, vol. 25, issue 3‐4, 265-288

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.

Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:bla:jbfnac:v:25:y:1998:i:3-4:p:265-288

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