College of Business
Richard C. Adkerson School of Accountancy
Bachelor of Accountancy
In recent years, it has become popular for firms to engage in socially responsible and ethical activities, whether through charitable donations or fair business and employment policy. However, perhaps never before in the history of American politics has the practice of corporate interest lobbying been such a dominating factor of policy. Of the numerous issues a firm may lobby for, one of the most lobbied-for issues is taxes. Although the motives of those firms that lobby for taxes and tax-related issues often vary, their motives can seem questionable when compared to their corporate social responsibility marketing and policy. In my analysis, I attempt to uncover whether firms with higher corporate social responsibility ratings are more effective at reducing their effective tax rates from lobbying ventures than those firms with lower ratings. I find that, among firms who lobby for tax issues, those with high corporate social responsibility ratings are best positioned to effectively leverage tax lobbying expenditures to reduce effective tax rates.
Parker III, Zane D., "Corporate social responsibility and effective tax rates: Higher ratings, lower rates" (2017). Honors Theses. 14.