1. Lobbying and Taxes.
- Author
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Richter, Brian Kelleher, Samphantharak, Krislert, and Timmons, Jeffrey F.
- Subjects
- *
LOBBYING , *SOCIAL pressure , *POLITICAL participation , *TAXATION , *TAXATION of business enterprises - Abstract
The article presents a study which focused on the tax benefits obtained from lobbying in the U.S. Although lobbying dominates corporate political spending, there are few comprehensive studies of the benefits accrued. While the level of a company's effective tax rate in one year does not compel it to lobby in the next, companies that marginally increase their lobbying efforts pay lower effective tax rates in the next year.
- Published
- 2008