Corporate political connections and tax aggressiveness

• Main Authors: KIM, Chansog (Francis), ZHANG, Liandong
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2016
• Subjects: Political connection; tax aggressiveness; tax avoidance; campaign contribution; lobbying; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1705; https://ink.library.smu.edu.sg/context/soa_research/article/2732/viewcontent/CorporatePoliticalConnectionsTaxAggressiveness_2014_pp.pdf
• Institution: Singapore Management University

This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities, including the employment of connected directors, campaign contributions, and lobbying. Using a large hand-collected data set of U.S. firms�...