| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30352 |
| 来源ID | Working Paper 30352 |
| Corporate Political Spending and State Tax Policy: Evidence from Citizens United | |
| Cailin R. Slattery; Alisa Tazhitdinova; Sarah Robinson | |
| 发表日期 | 2022-08-15 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation ; Subnational Fiscal Issues |
| URL | https://www.nber.org/papers/w30352 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/588025 |
| 推荐引用方式 GB/T 7714 | Cailin R. Slattery,Alisa Tazhitdinova,Sarah Robinson. Corporate Political Spending and State Tax Policy: Evidence from Citizens United. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w30352.pdf（901KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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