The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

By Lillian F. Mills, Sarah E. Nutter, Casey M Schwab. 2013

185 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9a1ab10f0a76e41aceddbcc06dda1393599715ac

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Iftekhar Hasan
2. Bill Francis
3. Qiang Wu
4. Meng Yan
5. Riccardo Cimini
6. Allen N. Berger

In Economics and Econometrics

1. Bill Francis
2. Iftekhar Hasan
3. Qiang Wu
4. Meng Yan

In Strategy and Management

1. Iftekhar Hasan
2. Bill Francis
3. Qiang Wu

Citations in the corpus

• Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, background): “Moreover, Mills et al. (2013) find that federal contractors that are highly sensitive to political costs have higher effective tax rates, consistent with aggressive tax avoidance imposing political costs on firms.”
• Corporate Political Connections and Tax Aggressiveness (2013, unknown): “Mills et al. (2012) find that firms relying more on government contracts pay more taxes, suggesting that these firms can suffer the cost of losing contract work for being tax”
• Incentives for Tax Planning and Avoidance: Evidence from the Field (2014, unknown): “9 Examples include Robinson et al. (2010), Shackelford et al.”