Lobbying and taxes

American Journal of Political Science

Volumn 53, Issue 4, 2009, Pages 893-909

  Richter, Brian Kelleher ^a   Samphantharak, Krislert ^b   Timmons, Jeffrey F ^c  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF CALIFORNIA   (United States)

^c INSTITUTO TECNOLÓGICO AUTÓNOMO DE MÉXICO   (Mexico)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 70349321514     PISSN: 00925853     EISSN: 15405907     Source Type: Journal    
DOI: 10.1111/j.1540-5907.2009.00407.x     Document Type: Article

References (51)

1. Alt, James E., Fredrik Carlsen, Per Heum, and Kare Johansen. 1999 Asset Specificity and the Political Behavior of Firms: Lobbying for Subsidies in Norway International Organization 53 (1 99 116.
2. Ansolabehere, Stephen D., John M. de Figueiredo, and James M. Snyder. 2003 Why Is There So Little Money in U.S. Politics Journal of Economic Perspectives 17 (1 105 130.
3. Ansolabehere, Stephen, James M. Snyder Jr., and Micky Tripathi. 2002 Are PAC Contributions and Lobbying Linked? New Evidence from the 1995 Lobby Disclosure Act Business and Politics 4 (2 131 155.
4. Austen-Smith, David, and John R. Wright. 1994 Counteractive Lobbying American Journal of Political Science 38 (1 25 44.
5. Bartlett, Donald L., and James B. Steele. 1988 The Great Tax Give-away Special section of the Philadelphia Inquirer, April 10-16 and September 25-26.
6. Brasher, Holly, and David Lowery. 2006 The Corporate Context of Lobbying Activity Business and Politics 8 (1 Article 1.
7. Bronars, Stephen G., and John R. Lott Jr. 1997 Do Campaign Donations Alter How a Politician Votes? Or, Do Donors Support Candidates Who Value the Same Things That They Do Journal of Law and Economics 40 (2 317 350.
8. Chappell, Henry W. Jr. 1982 Campaign Contributions and Congressional Voting: A Simultaneous Probit-Tobit Model Review of Economics and Statistics 62 (1 77 83.
9. Clawson, Dan, Alan Neustadtl, and Denise Scott. 1992. Money Talks: Corporate PACs and Political Influence. New York : Basic Books.
10. de Figueiredo, John, and Brian Silverman. 2006 Academic Earmarks and the Returns to Lobbying Journal of Law and Economics 49 (2 597 625.
11. Desai, Mihir. 2003 The Divergence between Book and Tax Income In Tax Policy and the Economy 17, ed. James Poterba. Cambridge, MA : MIT Press, 169 206.
12. Dover Motorsports Inc. 2004. Annual Report. http://www.dovermotorsports. com/investor/reports.php (January 2, 2008).
13. Drew, Elizabeth. 1999. The Corruption of American Politics: What Went Wrong and Why. New York : Birch Lane Press.
14. Ducker, Jesse, and Sarah Lueck. 2007 Politics and Economics: Bill to Expand R&D Tax Break Divides Supporters - Simpler Formula Hurts Some Firms Wall Street Journal. 30 May 2007. Page A6.
15. Esty, Daniel C., and Richard E. Caves. 1983 Market Structure and Political Influence: New Data on Political Expenditures, Activity, and Success Economic Inquiry 21 (January 24 38.
16. Green, Mark. 2004. Selling Out: How Big Corporate Money Buys Elections, Rams Through Legislation, and Betrays Our Democracy. New York : HarperCollins.
17. Greider, William. 1993. Who Will Tell the People: The Betrayal of American Democracy. New York : Simon and Schuster.
18. Grenzke, Janet M. 1989 PACs and the Congressional Supermarket: The Currency Is Complex American Journal of Political Science 33 (1 1 24.
19. Grier, Kevin B., Michael C. Munger, and Brian E. Roberts. 1994 The Determinants of Industry Political Activity, 1978-1986 American Political Science Review 88 (4 911 926.
20. Gupta, Sanjay, and Kaye Newberry. 1997 Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data Journal of Accounting and Public Policy 16 (1 1 34.
21. Hall, Richard L., and Frank W. Wayman. 1990 Buying Time: Moneyed Interests and the Mobilization of Bias in Congressional Committees American Political Science Review 84 (3 797 820.
22. The Hill Business & Lobby: 'Most Precious resource... is time November 16, 2004. http://thehill.com/business-lobby/most-precious-resource-.- is-time-2004-11-16.html (January 2, 2008).
23. Hillman, Amy J., Gerald D. Keim, and Douglas Schuler. 2004 Corporate Political Activity: A Review and Research Agenda Journal of Management 30 (6 837 857.
24. Heckman, James. 1979 Sample Selection as Specification Error Econometrica 47 (January 153 162.
25. Hojnacki, Marie, and David C. Kimbell. 1998 Organized Interests and the Decision of Whom to Lobby in Congress American Political Science Review 92 (4 775 790.
26. International Speedway Corporation. 2004. Annual Statement. http://ir.iscmotorsports.com/phoenix.zhtml?c=113983&p=irol-reports (January 2, 2008).
27. International Speedway Corporation. 2006. Annual Statement. http://ir.iscmotorsports.com/phoenix.zhtml?c=113983&p=irol-reports (January 2, 2008).
28. Levitt, Steven D. 1995 Policy Watch: Congressional Campaign Finance Reform The Journal of Economic Perspectives 9 (1 183 193.
29. Milyo, Jeffrey, David M. Primo, and Timothy J. Groseclose. 2000 Corporate PAC Contributions in Perspective Business and Politics 2 (1 75 88.
30. McIntyre, Robert S., and T. D. Coo Nguyen. 2000. Corporate Income Taxes in the 1990s. Washington, DC : Institute on Taxation and Economic Policy.
31. McIntyre, Robert S., and T. D. Coo Nguyen. 2004. Corporate Income Taxes in the Bush Years. Washington, DC : Citizens for Tax Justice and the Institute on Taxation and Economic Policy.
32. Oliver, Joseph R. 2003 Accounting and Tax Treatment of R&D: An Update The CPA Journal 73 (7 46 49.
33. Plesko, George A. 2003 An Evaluation of Alternative Measures of Corporate Tax Rates Journal of Accounting and Economics 35 (2 201 226.
34. Porcano, Thomas M. 1986 Corporate Tax Rates: Progressive, Proportional, or Regressive Journal of the American Taxation Association 7 (Spring 17 31.
35. Quinn, Dennis P., and Robert Y. Shapiro. 1991 Business Political Power: The Case of Taxation The American Political Science Review 85 (3 851 874.
36. Sadrieh, Farid, and Annavarjula Madan. 2005 Firm-Specific Determinants of Corporate Lobbying Participation and Intensity International Journal of Public Administration 28 (1 179 202.
37. Salamon, Lester M., and John J. Siegfried. 1977 Economic Power and Political Influence: The Impact of Industry Structure on Public Policy American Political Science Review 71 (4 1026 1043.
38. Shackelford, Douglas A., and Terry Shevlin. 2001 Empirical Tax Research in Accounting Journal of Accounting and Economics 31 (1-3 321 387.
39. Shevlin, Terry, and Sue Porter. 1992 The Corporate Tax Comeback in 1987: Some Further Evidence The Journal of the American Taxation Association 14 (1 58 79.
40. Siegfried, John. 1974 Effective Average US Corporation Income Tax Rates National Tax Journal 27 (2 245 259.
41. Sorauf, Frank J. 1992. Inside Campaign Finance: Myths and Realities. New Haven, CT : Yale University Press.
42. Speedway Motorsports Inc. 2004. Annual Report. http://phx.corporate-ir. net/phoenix.zhtml?c=99758&p=irol-reports (January 2, 2008).
43. Stern, Phillip M. 1988. Best Congress Money Can Buy. New York : Pantheon Books.
44. Stern, Phillip M. 1992. Still the Best Congress Money Can Buy. Washington, DC : Regnery Gateway.
45. Stickney, Clyde, and Victor McGee. 1982 Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage, and Other Factors Journal of Accounting and Public Policy 1 (2 125 152.
46. Surrey, Stanley S. 1957 The Congress and the Tax Lobbyist: How Special Tax Provisions Get Enacted Harvard Law Review 70 (7 1145 1182.
47. U.S. Congress. 2004 Jobs Creation Act of 2004 http://waysandmeans.house. gov/media/pdf/hr4520/hr4520confreptlegtext.pdf (January 2, 2008).
48. Watts, Ross, and Jerold Zimmerman. 1986. Towards a Positive Theory of Accounting. Englewood Cliffs, NJ : Prentice-Hall.
49. Ways and Means Committee. 2007. Subcommittee on Oversight. Hearing on Internal Revenue Service Operation and the Tax Gap, March 20, 2007 http://waysandmeans.house.gov/hearings.asp?formmode=view&id=6533 (January 2, 2008).
50. Williams, John T., and Brian C. Collins. 1997 The Political Economy of Corporate Taxation American Journal of Political Science 41 (1 208 244.
51. Wright, John R. 1985 PACs, Contributions, and Roll Calls: An Organizational Perspective American Political Science Review 79 (2 400 414.