Corporate Political Spending and State Tax Policy: Evidence from Citizens United /
Slattery, Cailin R.
Corporate Political Spending and State Tax Policy: Evidence from Citizens United / Cailin R. Slattery, Alisa Tazhitdinova, Sarah Robinson. - Cambridge, Mass. National Bureau of Economic Research 2022. - 1 online resource: illustrations (black and white); - NBER working paper series no. w30352 . - Working Paper Series (National Bureau of Economic Research) no. w30352. .
August 2022.
To what extent is U.S. state tax policy affected by corporate political contributions? The 2010 Supreme Court Citizens United v. Federal Election Commission ruling provides an exogenous shock to corporate campaign spending, allowing corporations to spend on elections in 23 states which previously had spending bans. Ten years after the ruling and for a wide range of outcomes, we are not able to identify economically or statistically significant effects of corporate independent expenditures on state tax policy, including tax rates, discretionary tax breaks, and tax revenues.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.
Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior
General
State and Local Taxation, Subsidies, and Revenue
Corporate Political Spending and State Tax Policy: Evidence from Citizens United / Cailin R. Slattery, Alisa Tazhitdinova, Sarah Robinson. - Cambridge, Mass. National Bureau of Economic Research 2022. - 1 online resource: illustrations (black and white); - NBER working paper series no. w30352 . - Working Paper Series (National Bureau of Economic Research) no. w30352. .
August 2022.
To what extent is U.S. state tax policy affected by corporate political contributions? The 2010 Supreme Court Citizens United v. Federal Election Commission ruling provides an exogenous shock to corporate campaign spending, allowing corporations to spend on elections in 23 states which previously had spending bans. Ten years after the ruling and for a wide range of outcomes, we are not able to identify economically or statistically significant effects of corporate independent expenditures on state tax policy, including tax rates, discretionary tax breaks, and tax revenues.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.
Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior
General
State and Local Taxation, Subsidies, and Revenue