3 Pages Posted: 4 Jul 2010
Date Written: July 1, 2010
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.
Suggested Citation: Suggested Citation
Seto, Theodore P., Keeping Tax-Subsidized Corporate Money Out of Politics (July 1, 2010). Tax Notes, p. 1476, June 28, 2010; Loyola-LA Legal Studies Paper No. 2010-29. Available at SSRN: https://ssrn.com/abstract=1633637