Panel Paper:
Think Tank Soldiers in the Battle for Tax Reform
Friday, April 6, 2018
Mary Graydon Center - Room 247 (American University)
*Names in bold indicate Presenter
This study documents partisan differences in U.S. think tanks and
associated advocacy organizations actively engaged in tax policy. We
measure their geographic scope of analysis (state or federal), affiliation
(government, private, university, etc.), political lean, revenues, assets, and
the nature of their involvement in tax policy advocacy. Given that
foundations operate with an implicit subsidy from the public via tax
exemption, a thorough analysis of the left-right balance in studies of state
and federal tax reform is helpful. How much effort is going into shaping the
national and state policy agendas with respect to tax reform? And from
which side of the political spectrum? We found that left and right-leaning
organizations focusing on tax policy operate in similar numbers at the state
and federal level, but feature some noteworthy differences: the rightleaning
organizations’ issues had a clear, consistent focus on tax reduction
(as opposed to the more diffuse policy agenda on the left), were more
likely to affiliate with lobbying or political organizations, and had more
robust funding than left-leaning think tanks and advocacy organizations.
associated advocacy organizations actively engaged in tax policy. We
measure their geographic scope of analysis (state or federal), affiliation
(government, private, university, etc.), political lean, revenues, assets, and
the nature of their involvement in tax policy advocacy. Given that
foundations operate with an implicit subsidy from the public via tax
exemption, a thorough analysis of the left-right balance in studies of state
and federal tax reform is helpful. How much effort is going into shaping the
national and state policy agendas with respect to tax reform? And from
which side of the political spectrum? We found that left and right-leaning
organizations focusing on tax policy operate in similar numbers at the state
and federal level, but feature some noteworthy differences: the rightleaning
organizations’ issues had a clear, consistent focus on tax reduction
(as opposed to the more diffuse policy agenda on the left), were more
likely to affiliate with lobbying or political organizations, and had more
robust funding than left-leaning think tanks and advocacy organizations.
