Amb motiu del tancament d'estiu, la validació de documents es reprendrà a partir del 28 d'agost de 2026. Disculpeu les molèsties.
Con motivo del cierre de verano, la validación de documentos se reanudará a partir del 28 de agosto de 2026. Disculpad las molestias
Due to the summer closure, document validation will resume starting August 28, 2026. We apologize for any inconvenience.

Fitxers

649451.pdf (2.67 MB)

Tipus de document

Article

Versió

Versió acceptada

Data de publicació

2014-07

Tots els drets reservats

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

Títol de la revista

Autors

Director/Tutor

ISSN de la revista

Títol del volum

Recurs relacionat

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

Citació

Col·leccions

Articles publicats en revistes (Economia)

Citació

FOREMNY, Dirk and RIEDEL, Nadine. Business taxes and the electoral cycle. Journal of Public Economics. 2014. Vol. 115, num. July, pags. 48-61. ISSN 0047-2727. [consulted: 3 of August of 2026]. Available at: https://hdl.handle.net/2445/119526

Exportar metadades

JSON - METS

Compartir registre