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dc.contributor.authorForemny, Dirken
dc.contributor.authorRiedel, Nadineen
dc.date.accessioned2012-02-14-
dc.date.accessioned2012-02-14T14:33:36Z-
dc.date.available2012-02-14T14:33:36Z-
dc.date.issued2012-
dc.identifier.piurn:nbn:de:bsz:100-opus-6834en
dc.identifier.urihttp://hdl.handle.net/10419/55267-
dc.description.abstractThe purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates vary across local councils, the data allows us to disentangle effects related to the timing of elections from common trends. Using a rich panel data-set for German municipalities, we assess the impact of elections on local business tax choices. The findings support the notion of a political cycle in tax setting behavior as the growth rate of the local business tax is significantly reduced in the election year and the year prior to the election, while it jumps up in the year after the election. This pattern turns out to be robust against a number of sensitivity checks.en
dc.language.isoengen
dc.publisher|aUniversität Hohenheim, Forschungszentrum Innovation und Dienstleistung (FZID) |cStuttgarten
dc.relation.ispartofseries|aFZID Discussion Paper |x43-2012en
dc.subject.jelH25en
dc.subject.jelH71en
dc.subject.jelD72en
dc.subject.ddc330en
dc.subject.keywordlocal business tax choiceen
dc.subject.keywordpolitical economyen
dc.subject.keywordelection cycleen
dc.titleBusiness taxes and the electoral cycle-
dc.typeWorking Paperen
dc.identifier.ppn685260577en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fziddp:432012en

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