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 language | English (US) |
|---|---|
| Pages (from-to) | 59-89 |
| Number of pages | 31 |
| Journal | Journal of the American Taxation Association |
| Volume | 41 |
| Issue number | 1 |
| DOIs | |
| State | Published - Mar 1 2019 |
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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 journal › Article
}
TY - JOUR
T1 - Tax-related corporate political activity research
T2 - A literature review
AU - Barrick, John A.
AU - Brown, Jennifer L.
PY - 2019/3/1
Y1 - 2019/3/1
N2 - 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.
AB - 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.
KW - Corporate political activity
KW - Taxation
UR - http://www.scopus.com/inward/record.url?scp=85073295018&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85073295018&partnerID=8YFLogxK
U2 - 10.2308/atax-52026
DO - 10.2308/atax-52026
M3 - Article
AN - SCOPUS:85073295018
VL - 41
SP - 59
EP - 89
JO - Journal of the American Taxation Association
JF - Journal of the American Taxation Association
SN - 0198-9073
IS - 1
ER -