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2014-07

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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/119526

Business taxes and the electoral cycle

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Resum

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.

Matèries

Eleccions locals, Impostos, Política econòmica

Matèries (anglès)

Local elections, Taxation, Economic policy

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Col·leccions

Articles publicats en revistes (Economia)

Citació

FOREMNY, Dirk, RIEDEL, Nadine. Business taxes and the electoral cycle. _Journal of Public Economics_. 2014. Vol. 115, núm. July, pàgs. 48-61. [consulta: 27 de gener de 2026]. ISSN: 0047-2727. [Disponible a: https://hdl.handle.net/2445/119526]

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