@article{2e40c30a3cd747a595b4d02af3f32790,
title = "Tax-related corporate political activity research: A literature review",
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.",
keywords = "Corporate political activity, Taxation",
author = "Barrick, {John A.} and Brown, {Jennifer L.}",
note = "Funding Information: The website is the product of a major, multiyear, collaborative research study of lobbying and policymaking in Washington, DC, which was funded by the National Science Foundation (http://lobby.la.psu.edu/). The project included in-depth interviews and case studies of lobbyists. Research resulting from the project and available for use includes two tax cases from the 106th Congress: Repeal of the Estate and Gift Tax and Treatment of Foreign Earnings and Interest Expenses for U.S. Tax Purposes. Each case provides actual bills, committee hearings, congressional statements, new stories, and links to involved actors. The authors also provide interview protocols and many other useful documents for those interested in field studies.",
year = "2019",
month = mar,
day = "1",
doi = "10.2308/atax-52026",
language = "English (US)",
volume = "41",
pages = "59--89",
journal = "Journal of the American Taxation Association",
issn = "0198-9073",
publisher = "American Accounting Association",
number = "1",
}