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Corporate Political Spending and State Tax Policy: Evidence from Citizens United

Author

Listed:
  • Cailin R. Slattery
  • Alisa Tazhitdinova
  • Sarah Robinson

Abstract

To what extent is U.S. state tax policy affected by corporate political contributions? The 2010 Supreme Court Citizens United v. Federal Election Commission ruling provides an exogenous shock to corporate campaign spending, allowing corporations to spend on elections in 23 states which previously had spending bans. Ten years after the ruling and for a wide range of outcomes, we are not able to identify economically or statistically significant effects of corporate independent expenditures on state tax policy, including tax rates, discretionary tax breaks, and tax revenues.

Suggested Citation

  • Cailin R. Slattery & Alisa Tazhitdinova & Sarah Robinson, 2022. "Corporate Political Spending and State Tax Policy: Evidence from Citizens United," NBER Working Papers 30352, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:30352
    Note: PE POL
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    Cited by:

    1. Donghyuk Kim & Byoungmin Yu, 2025. "Government incentives and firm location choices," Public Choice, Springer, vol. 203(1), pages 305-331, April.
    2. repec:osf:socarx:3bzex_v1 is not listed on IDEAS
    3. Schnakenberg, Keith & Turner, Ian R, 2023. "Dark Money and Politician Learning," SocArXiv 3bzex, Center for Open Science.

    More about this item

    JEL classification:

    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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