Corporate electoral donations and tax aggressiveness

Corporate electoral donations and tax aggressiveness

Purpose – The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connect...

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Bibliographic Details
Main Authors: Antonio Lopo Martinez, Hettore Sias Telles, Viviane Chiachio
Format: Article
Language:English
Published: Emerald Publishing 2020-09-01
Series:RAUSP Management Journal
Subjects:
donations
political connections
tax aggressiveness
campaign financing
Online Access:https://www.emerald.com/insight/content/doi/10.1108/RAUSP-01-2019-0012/full/pdf?title=corporate-electoral-donations-and-tax-aggressiveness

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https://www.emerald.com/insight/content/doi/10.1108/RAUSP-01-2019-0012/full/pdf?title=corporate-electoral-donations-and-tax-aggressiveness

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