Corporate Lobbying and Commitment Failure in Capital Taxation
American Economic Review
vol. 93,
no. 1, March 2003
(pp. 241-251)
Citation
Marceau, Nicolas, and Michael Smart. 2003. "Corporate Lobbying and Commitment Failure in Capital Taxation ." American Economic Review, 93 (1): 241-251. DOI: 10.1257/000282803321455241JEL Classification
- D72 Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
- H25 Business Taxes and Subsidies including sales and value-added (VAT)