Business Resources and Taxation
A Cross-Sectional Examination of the Relationship Between Economic Organization and Public Policy
Bibliographic Data
| ID | 2276451 |
|---|---|
| Authors | David R Jacobs (0000-0002-7232-0543, corresponding author), David Jacobs (0000-0001-7649-4041, University of Oregon) |
| Year | 1987 |
| Volume | 28 |
| Issue | 4 |
| Pages | 437-454 |
| Publication date | 1987-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Sociological Quarterly (JOURNAL) |
| Journal identifiers | ISSN: 0038-0253 • E-ISSN: 1533-8525 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1111/j.1533-8525.1987.tb00305.x |
| OpenAlex | W2161037982 |
| Language | EN |
| Citations received | 12 |
| References cited | 34 |
Many writers have speculated about the connection between economic resources of corporations and their ability to dominate politics in democratic societies with advanced capitalist economies. Using a cross-sectional analysis of business taxes in the American states, this study examines the political impact of four economic resources that are plausibly related to heightened business political influence. With seven factors held constant, I find that states with larger enterprises are most likely to have lower taxes on manufacturing, but concentrated sales do not have any effect on these taxes. The degree to which the organizational efforts of firms are handicapped because industry products are diverse also has an independent relationship with state and local taxes paid by manufacturers, but this relationship does not hold when the least industrial states are excluded from the equations. I also find that where competition between political parties is most intense, tax policies will be less likely to favor business interests. It follows that the evidence in this study is consistent with a hypothesis that firms can translate their formidable economic resources into political influence at the state and local level
Business · Competition (biology) · Democracy · Economic system · Economics · Market economy · Political economy · Political science · Politics · Public economics · State (computer science) · Corporate Taxation and Avoidance · Electoral Systems and Political Participation · Fiscal Policy and Economic Growth · Law
Cohesion, Structural Equivalence, and Similarity of Behavior
Business and Health Care Policy Reform in the 1980s
Business Participation in Health Care Policy Reform
State Revenue Extraction from Different Income Groups
Corporate Economic Power and the State
The State and Fiscal Sociology
Similarity of ideology and party preference among large American corporations
Déviance fiscale, anomie et régulation biaisée de la globalisation économique
Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending
Explaining Changes in Tax Incidence in the States
Class Forces, Political Institutions, and State Intervention
The power of fragmented elites
Power and the Structure of Society
Economic Models of Political Choice
Politics, parties, & pressure groups.
The Logic of Collective Action
Political Control of the Economy
Correlation of Ratios or Difference Scores Having Common Terms
The Continuing Debate over the Use of Ratio Variables
Market structure and campaign contributions
The effects of industry concentration and regulation on contributions in three 1972 U. S. senate campaigns
Pressure Groups and the Pattern of Tariffs
The American corporate network, 1904-1974
Classification of American State Party Systems
Politics, Parties, and Pressure Groups
The Social Organization of the American Business Elite and Participation of Corporation Directors in the Governance of American Institutions
Unequal Organizations or Unequal Attainments? An Empirical Comparison of Sectoral and Individualistic Explanations for Aggregate Inequality
Toward a Class-Dialectical Model of Power
Competition, Scale and Political Explanations for Inequality
Class Segments
On Removing Certain Impediments to Democracy in the United States
The Boards and Executives of the Largest Canadian Corporations
Inequality and the Legal Order
Correlated Denominators in Multiple Regression and Change Analyses
Corporate Economic Power and the State
Business and politics in the United States and United Kingdom
| Unique citing works | 12 |
|---|---|
| Citations per year | 0,32 |
| Citation span | 1988 - 2025 (38) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 7 |