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  3. American Economic Review
  4. March 2003
  5. Corporate Lobbying and Commitment Failure in Capital Taxation

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

Corporate Lobbying and Commitment Failure in Capital Taxation

  • Nicolas Marceau
  • Michael Smart
American Economic Review
vol. 93, no. 1, March 2003
(pp. 241–251)
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Citation

Marceau, Nicolas, and Michael Smart. 2003. "Corporate Lobbying and Commitment Failure in Capital Taxation ." American Economic Review 93 (1): 241–251. DOI: 10.1257/000282803321455241

JEL Classification

  • D72 Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
  • H25 Business Taxes and Subsidies including sales and value-added (VAT)