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Keywords: tax sophistication
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Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 23–48.
Published: 01 December 2015
...Janet A. Meade; Shihong Li ABSTRACT We investigate the motivation for and outcome of corporate participation in shaping tax policy via lobbying. We posit that generally tax-sophisticated firms lobby on tax issues and that their motives for doing so are either to obtain a tax benefit or to avoid...