Keeping Tax-Subsidized Corporate Money Out of Politics
Theodore P. Seto
Loyola Law School Los Angeles
July 1, 2010
Tax Notes, p. 1476, June 28, 2010
Loyola-LA Legal Studies Paper No. 2010-29
Citizens United poses a special threat to the integrity of the U.S. tax system. The article identifies the special nature of the problem and proposes a possible solution. Specifically, it proposes that listed tax subsidies be disallowed to C corporations that spend more than some de minimis amount (e.g., $1 million per year) on nondeductible lobbying and/or political activities.
Number of Pages in PDF File: 3Accepted Paper Series
Date posted: July 4, 2010
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo1 in 0.328 seconds