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Keywords: corporate political activity
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Journal Articles
Tax-Related Corporate Political Activity Research: A Literature Review
Available to Purchase
Journal of the American Taxation Association (2019) 41 (1): 59–89.
Published: 01 March 2019
...John A. Barrick; Jennifer L. Brown 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...
Journal Articles
Strategic Corporate Tax Lobbying
Available to Purchase
Journal of the American Taxation Association (2015) 37 (2): 23–48.
Published: 01 December 2015
.... In this paper, we examine one form of corporate political activity 1 —tax lobbying—to determine whether firms that lobby on tax issues are more sophisticated about taxes than those that lobby on other issues. 2 We also investigate whether the level of tax sophistication differentially...
