The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997
Abbreviated Journal Title
Account. Organ. Soc.
PAC CONTRIBUTIONS; BEHAVIOR; ORGANIZATION; DYNAMICS; BUSINESS; SENATE; Business, Finance
The purpose of this study is to utilize prior research in US Congressional politics, the accounting/state relationship, and corporate political activity to analyze corporations' political activities during the development and passage of the United States' Taxpayer Relief Act of 1997. Our study provides evidence consistent with the notion that large corporations exercise considerable political power during the state's formulation of new tax accounting laws. These findings lead us to question the applicability of a strict pluralist model in accounting policy research and have implications for future research in corporate political activity, corporate tax accounting, and the political economy of accounting. (C) 2003 Elsevier Ltd. All rights reserved.
Accounting Organizations and Society
"The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997" (2004). Faculty Bibliography 2000s. 4750.