发布求助
文献互助 智能选刊 最新文献

McCombs: Accounting (Topic)最新文献

筛选
英文 中文
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors 政治敏感性和议价能力对税收的影响:来自联邦承包商的证据
McCombs: Accounting (Topic) Pub Date : 2011-10-11 DOI: 10.2139/ssrn.1621861
Lillian F. Mills, Sarah E. Nutter, Casey M Schwab
{"title":"The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors","authors":"Lillian F. Mills, Sarah E. Nutter, Casey M Schwab","doi":"10.2139/ssrn.1621861","DOIUrl":"https://doi.org/10.2139/ssrn.1621861","url":null,"abstract":"ABSTRACT: We investigate whether politically sensitive contractors pay higher taxes and whether their bargaining power reduces these tax costs. Using federal contractor data, we develop a new composite measure of political sensitivity that captures both the political visibility arising from federal contracts and the importance of federal contracts to the firm. We proxy for bargaining power using the firm-level proportion of contract revenues not subject to competition, the firm-level proportion of contract revenues arising from defense contracts, and industry-level concentration ratios. We find that politically sensitive firms pay higher federal taxes, all else equal. However, firms with greater bargaining power incur fewer tax-related political costs. Our study provides new evidence on the political cost hypothesis in a tax setting and the first evidence of the interactive effects of a firm's political sensitivity and bargaining power on tax-related political costs. JEL Classifications: M41; H26","PeriodicalId":287415,"journal":{"name":"McCombs: Accounting (Topic)","volume":"18 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113965240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 147
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信