Similarity of ideology and party preference among large American corporations: A study of political action committee contributions

1990 ◽  
Vol 5 (2) ◽  
pp. 213-240 ◽  
Author(s):  
Mark S. Mizruchi
Keyword(s):  
Political Action ◽  
Political Action Committee ◽  
Action Committee ◽  
Party Preference ◽  
Political Action Committee Contributions

scholarly journals Corporate Tax Avoidance And Political Action Committee Contributions: An Empirical Analysis

2011 ◽  
Vol 6 (2) ◽  
pp. 14 ◽  
Author(s):  
Arthur D. Cassill ◽  
Gordian A. Ndubizu
Keyword(s):  
Empirical Analysis ◽  
Avoidance Behavior ◽  
Political Action ◽  
Tax Avoidance ◽  
Political Action Committee ◽  
Corporate Tax ◽  
Action Committee ◽  
Political Action Committee Contributions ◽  
Tax Savings

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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