Think Tank Soldiers in the Battle for Tax Reform

Contemporary scholars argue that high wealth donors in the U.S. influence political decision making through generous funding of nonprofit organizations like think tanks. In response to that potential influence, some endorse curbs on implicit subsidies that favor higher-income donors more than lower-...

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Bibliographic Details
Main Authors: Irvin Renee, Sokolowski Jes
Format: Article
Language:English
Published: De Gruyter 2020-03-01
Series:Nonprofit Policy Forum
Subjects:
Online Access:http://www.degruyter.com/view/j/npf.2020.11.issue-1/npf-2019-0047/npf-2019-0047.xml?format=INT
Description
Summary:Contemporary scholars argue that high wealth donors in the U.S. influence political decision making through generous funding of nonprofit organizations like think tanks. In response to that potential influence, some endorse curbs on implicit subsidies that favor higher-income donors more than lower-income donors. To highlight the debate, this study selects a particular topic – tax policy – that generates highly partisan viewpoints and political agendas. The article first models predicted partisan operational differences, based on donors’ ideological differences. The study then explores the financial, staffing, and board resources of think tanks and associated advocacy organizations. The data were collected in the year immediately prior to the passage of the 2017 U.S. Tax Cuts and Jobs Act, providing a snapshot view of contrasting operations of left-, centrist, and right-leaning tax policy think tanks. Given the notably more generous resources utilized by right-leaning tax policy organizations, it is possible that donor wealth differences enabled right-leaning nonprofits to contribute their influence to get the historic tax reform package passed. However, the successful passage of the Tax Cuts and Jobs Act could have resulted as well from the more targeted messaging and narrative framing employed by right-leaning think tanks and advocacy organizations.
ISSN:2154-3348