Patterns of political action committee contributions to the 1980 campaigns for the United States House of Representatives

Public Choice ◽  
1985 ◽  
Vol 47 (1) ◽  
pp. 63-111 ◽  
Author(s):  
Keith T. Poole ◽  
Thomas Romer
2011 ◽  
Vol 6 (2) ◽  
pp. 14 ◽  
Author(s):  
Arthur D. Cassill ◽  
Gordian A. Ndubizu

This study examines the relationships between corporate tax avoidance and Political Action Committee (PAC) contributions. The study hypothesizes that corporate PAC contributions influence corporate tax avoidance behavior. However, the tax savings associated with corporate PAC contributions do not increase monotonically because of significant wealth transfers from voters to corporations and the subsequent brokering behavior of politicians in favor of the voter constituency. The results are consistent with our hypothesis.


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