Keeping Tax-Subsidized Corporate Money Out of Politics

Abstract

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.