Dynamic Rent, Corporate Political Expenditure, and Normative Corporate Income Tax

Published: 28 February 2024| Version 3 | DOI: 10.17632/ds22hpy629.3
Contributor:
Mihoko Shimamoto

Description

The 1984-2017 accounting data of 234 companies registered on the US S & P 500 were used to calculate the dynamic rents of these companies. From this, the normative corporate tax rate time series was calculated.

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Institutions

  • Hosei Daigaku

Categories

Corporate Accounting, Taxation, Economic Analysis of Lobbying, Rent-Seeking

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