Matches in SemOpenAlex for { <https://semopenalex.org/work/W2007901601> ?p ?o ?g. }
Showing items 1 to 58 of
58
with 100 items per page.
- W2007901601 endingPage "94" @default.
- W2007901601 startingPage "94" @default.
- W2007901601 abstract "Political expenditures are made by corporations to potentially influence legislators, regulators, and to encourage favorable outcomes for the corporation, such as policies which help reduce their corporate taxes. Using political spending data from Opensecrets.org, we examine whether S&P 500 firms that invest in political spending or are in industries with trade associations that invest in political spending accrue greater future tax benefits. Controlling for endogeneity, we first show that companies do not necessarily need to politically spend themselves; instead they can benefit from lower taxes from a spillover effect from trade group contributions. However, the benefit is not as large as if the firm contributed themselves. Companies benefit from investing in political spending by reducing both their Generally Accepted Accounting Principles (GAAP) and Cash ETRs, particularly if the firms use think tank and lobbying contributions which focus on tax issues. However, trade group contributions should focus on political contributions to candidates, particularly if those candidates are members of the Senate Finance or House Ways and Means committees. Finally, although there is a trailing effectiveness of political spending, a company needs to maintain it's spending in order to maintain the same level of tax savings as they have enjoyed in the past. The results are robust to a number of additional tests to control for causality and endogeneity. Overall, these results give additional insight into better understanding how different forms of political spending can benefit companies by lowering taxes." @default.
- W2007901601 created "2016-06-24" @default.
- W2007901601 creator A5046199609 @default.
- W2007901601 date "2003-07-01" @default.
- W2007901601 modified "2023-09-25" @default.
- W2007901601 title "A time for partnership?" @default.
- W2007901601 doi "https://doi.org/10.1016/s0965-206x(03)80013-x" @default.
- W2007901601 hasPublicationYear "2003" @default.
- W2007901601 type Work @default.
- W2007901601 sameAs 2007901601 @default.
- W2007901601 citedByCount "0" @default.
- W2007901601 crossrefType "journal-article" @default.
- W2007901601 hasAuthorship W2007901601A5046199609 @default.
- W2007901601 hasConcept C100001284 @default.
- W2007901601 hasConcept C10138342 @default.
- W2007901601 hasConcept C139719470 @default.
- W2007901601 hasConcept C149782125 @default.
- W2007901601 hasConcept C162324750 @default.
- W2007901601 hasConcept C17744445 @default.
- W2007901601 hasConcept C199539241 @default.
- W2007901601 hasConcept C2778083465 @default.
- W2007901601 hasConcept C2778348171 @default.
- W2007901601 hasConcept C55527203 @default.
- W2007901601 hasConcept C610760 @default.
- W2007901601 hasConcept C94625758 @default.
- W2007901601 hasConceptScore W2007901601C100001284 @default.
- W2007901601 hasConceptScore W2007901601C10138342 @default.
- W2007901601 hasConceptScore W2007901601C139719470 @default.
- W2007901601 hasConceptScore W2007901601C149782125 @default.
- W2007901601 hasConceptScore W2007901601C162324750 @default.
- W2007901601 hasConceptScore W2007901601C17744445 @default.
- W2007901601 hasConceptScore W2007901601C199539241 @default.
- W2007901601 hasConceptScore W2007901601C2778083465 @default.
- W2007901601 hasConceptScore W2007901601C2778348171 @default.
- W2007901601 hasConceptScore W2007901601C55527203 @default.
- W2007901601 hasConceptScore W2007901601C610760 @default.
- W2007901601 hasConceptScore W2007901601C94625758 @default.
- W2007901601 hasIssue "3" @default.
- W2007901601 hasLocation W20079016011 @default.
- W2007901601 hasOpenAccess W2007901601 @default.
- W2007901601 hasPrimaryLocation W20079016011 @default.
- W2007901601 hasRelatedWork W1968127037 @default.
- W2007901601 hasRelatedWork W2006400037 @default.
- W2007901601 hasRelatedWork W2096608780 @default.
- W2007901601 hasRelatedWork W2106085372 @default.
- W2007901601 hasRelatedWork W2171089407 @default.
- W2007901601 hasRelatedWork W2210130683 @default.
- W2007901601 hasRelatedWork W2890525879 @default.
- W2007901601 hasRelatedWork W3124619545 @default.
- W2007901601 hasRelatedWork W3124654509 @default.
- W2007901601 hasRelatedWork W3172065310 @default.
- W2007901601 hasVolume "13" @default.
- W2007901601 isParatext "false" @default.
- W2007901601 isRetracted "false" @default.
- W2007901601 magId "2007901601" @default.
- W2007901601 workType "article" @default.