Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/119526
Title: | Business taxes and the electoral cycle |
Author: | Foremny, Dirk Riedel, Nadine |
Keywords: | Eleccions locals Impostos Política econòmica Local elections Taxation Economic policy |
Issue Date: | Jul-2014 |
Publisher: | Elsevier B.V. |
Abstract: | The purpose of this paper is to assess whether the timing of elections affects tax policy choices. To do so, we exploit information on the German local business tax which is set autonomously by German municipalities. As the dates for local council elections vary across German states, the data allows us to disentangle effects related to the timing of elections from common trends. The findings support the notion of a political cycle in tax setting as the growth in local business tax rates is significantly reduced in the election year and the year prior to the election, while it significantly increases in the year after the election. This pattern turns out to be robust against a number of sensitivity checks. |
Note: | Versió postprint del document publicat a: http://www.sciencedirect.com/science/article/pii/S0047272714000875 |
It is part of: | Journal of Public Economics, 2014, vol. 115, num. July, p. 48-61 |
URI: | http://hdl.handle.net/2445/119526 |
ISSN: | 0047-2727 |
Appears in Collections: | Articles publicats en revistes (Economia) |
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File | Description | Size | Format | |
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649451.pdf | 2.73 MB | Adobe PDF | View/Open |
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