Tax Corporate Political Activity: A Literature Review

64 Pages Posted: 23 Sep 2016

See all articles by John A. Barrick

John A. Barrick

Brigham Young University - School of Accountancy

Jennifer L. Brown

Arizona State University (ASU) - W.P. Carey School of Business

Raquel Meyer Alexander

Freeman College of Management

Date Written: September 21, 2016

Abstract

Academic researchers and the public have long shared an interest in whether and how corporate political activity is related to taxes and tax policy. In this review, we synthesize 29 empirical studies on tax-related corporate political activity into a conceptual framework to better understand what research has been done and what opportunities for inquiry remain. We also describe the corporate political activity data that is currently available and suggest some standardized terminology. We make three primary recommendations based on our review of the literature: (1) greater attention to institutional detail, (2) further integration of corporate political activity strategies, and (3) methodological improvements. Finally, we provide suggestions for future research, which should be of interest to academics pursuing tax-related corporate political activity research.

Keywords: Taxation, Corporate Political Activity

JEL Classification: H25, H32

Suggested Citation

Barrick, John and Brown, Jennifer L. and Alexander, Raquel Meyer, Tax Corporate Political Activity: A Literature Review (September 21, 2016). Available at SSRN: https://ssrn.com/abstract=2841803 or http://dx.doi.org/10.2139/ssrn.2841803

John Barrick (Contact Author)

Brigham Young University - School of Accountancy ( email )

Provo, UT 84602
United States

Jennifer L. Brown

Arizona State University (ASU) - W.P. Carey School of Business ( email )

Tempe, AZ 85287-3706
United States
(480)965-6618 (Phone)
(480) 965-8392 (Fax)

Raquel Meyer Alexander

Freeman College of Management ( email )

701 Moore Ave.
Lewisburg, PA 17837
United States

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