Read My Lips? Taxes and Elections
نویسندگان
چکیده
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information about 900 Economic Surveys from the OECD and 37,000 tax-related news IBFD archives. The data set provides indicators for rates bases, along with detailed sub-indices six types taxes (23 countries, 1960–2014). Relating to timing elections, we examine electoral cycles in reforms. Our results show politicians postpone rate increases after elections. A key innovation our is coverage types. Examining heterogeneity across types, find are particularly pronounced value added personal income rates.
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ژورنال
عنوان ژورنال: Social Science Research Network
سال: 2021
ISSN: ['1556-5068']
DOI: https://doi.org/10.2139/ssrn.3960460