Title

The Politics Of Tax Accounting In The United States: Evidence From The Taxpayer Relief Act Of 1997

Abstract

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. © 2003 Elsevier Ltd. All rights reserved.

Publication Date

7-1-2004

Publication Title

Accounting, Organizations and Society

Volume

29

Issue

5-6

Number of Pages

565-590

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1016/S0361-3682(03)00036-9

Socpus ID

1542613356 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/1542613356

This document is currently not available here.

Share

COinS