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Discussion of “Corporate Political Connections and Tax Aggressiveness”
Author(s) -
Faccio Mara
Publication year - 2015
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/1911-3846.12214
Subject(s) - politics , zhàng , corporate tax , relation (database) , political science , positive economics , political economy , business , economics , tax avoidance , public economics , double taxation , computer science , law , data mining , china
Kim and Zhang (2015) study the relation between corporate political connections and tax aggressiveness. In this discussion, I identify and evaluate three main limitations of their paper: the measurement of political connections, the empirical design, and the possible reasons behind the documented results. I build on these small shortcomings to provide suggestions for further contributions in this area of research.