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Journal Article

Lobbying and Taxes

Brian Kelleher Richter, Krislert Samphantharak and Jeffrey F. Timmons
American Journal of Political Science
Vol. 53, No. 4 (Oct., 2009), pp. 893-909
Stable URL: http://www.jstor.org/stable/20647957
Page Count: 17
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Lobbying and Taxes
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Abstract

Lobbying dominates corporate political spending, but comprehensive studies of the benefits accrued are scarce. Using a dataset of all U.S. firms with publicly available financial statements, we delve into the tax benefits obtained from lobbying. Firms that spend more on lobbying in a given year pay lower effective tax rates in the next year. Increasing registered lobbying expenditures by 1% appears to lower effective tax rates by somewhere in the range of 0.5 to 1.6 percentage points for the average firm that lobbies. While individual firms amass considerable benefits, the costs of lobbying-induced tax breaks appear modest for the government.

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