Tax-Related Corporate Political Activity Research: A Literature Review

被引：17

作者：

Barrick, John A. ^{[1
]}

Brown, Jennifer L. ^{[2
]}

机构：

[1] Brigham Young Univ, Provo, UT 84602 USA

[2] Arizona State Univ, Tempe, AZ 85287 USA

来源：

JOURNAL OF THE AMERICAN TAXATION ASSOCIATION | 2019年 / 41卷 / 01期

基金：

美国国家科学基金会;

关键词：

taxation; corporate political activity; CAMPAIGN CONTRIBUTIONS; REPUTATIONAL COSTS; AVOIDANCE EVIDENCE; ECONOMIC-POWER; UNITED-STATES; POLICY; FIRM; CONNECTIONS; MANAGEMENT; OUTCOMES;

D O I：

10.2308/atax-52026

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Academic researchers and the public have long shared an interest in whether and how corporate political activity (CPA) relates to taxes and tax policy. This paper reviews the literature on tax-related CPA. We frame our discussion around three main questions: (1) Which firms are likely to engage in tax-related CPA? (2) What do firms expect to gain from participating in politics? And (3) how do firms achieve their political goals? We highlight contributions made by prior studies and identify themes to guide future research. We also provide detailed information on available data and resources for interested researchers.

引用

页码：59 / 89

页数：31

共 143 条

[1] The value of connections in turbulent times: Evidence from the United States [J].