Tax-related corporate political activity research: A literature review

John A. Barrick, Jennifer L. Brown

Research output: Contribution to journalArticle

Abstract

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.

Original languageEnglish (US)
Pages (from-to)59-89
Number of pages31
JournalJournal of the American Taxation Association
Volume41
Issue number1
DOIs
StatePublished - Mar 1 2019

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Tax
Corporate political activity
Literature review
Resources
Tax policy

Keywords

  • Corporate political activity
  • Taxation

ASJC Scopus subject areas

  • Accounting
  • Finance

Cite this

Tax-related corporate political activity research : A literature review. / Barrick, John A.; Brown, Jennifer L.

In: Journal of the American Taxation Association, Vol. 41, No. 1, 01.03.2019, p. 59-89.

Research output: Contribution to journalArticle

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