Exhibit 681

Lobbying and Taxes

Exhibit 681 · Journal article

Lobbying and Taxes

Increasing registered lobbying expenditures by 1% appears to lower effective tax rates by somewhere in the range of 0.5 to 1.6 percentage points for the average firm that lobbies.

Uses all U.S. firms with public financial statements; also states that costs of lobbying-induced tax breaks appear modest for the government.

Source: Richter, Samphantharak and Timmons, American Journal of Political Science 53(4):893-909
Date: 2009
Quoted from: Abstract
Grade: Peer-reviewed
Document: https://doi.org/10.1111/j.1540-5907.2009.00407.x
Accessed: 2026-11-10
Cited by: Findings citing this exhibit

Cited by

Finding POL-1.10: Peer-reviewed Peer-reviewed studies of other samples find positive associations between lobbying and outcomes: lower effective tax rates (Richter et al.), more earmarks for universities with an appropriations committee member (de Figueiredo and Silverman), and better financial performance (Chen et al.).