Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/55267
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dc.contributor.authorForemny, Dirken_US
dc.contributor.authorRiedel, Nadineen_US
dc.date.accessioned2012-02-14en_US
dc.date.accessioned2012-02-14T14:33:36Z-
dc.date.available2012-02-14T14:33:36Z-
dc.date.issued2012en_US
dc.identifier.piurn:nbn:de:bsz:100-opus-6834en_US
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_US
dc.language.isoengen_US
dc.publisher|aUniv. Hohenheim, Forschungszentrum Innovation und Dienstleistung |cStuttgarten_US
dc.relation.ispartofseries|aFZID discussion papers |x43-2012en_US
dc.subject.jelH25en_US
dc.subject.jelH71en_US
dc.subject.jelD72en_US
dc.subject.ddc330en_US
dc.subject.keywordlocal business tax choiceen_US
dc.subject.keywordpolitical economyen_US
dc.subject.keywordelection cycleen_US
dc.titleBusiness taxes and the electoral cycleen_US
dc.typeWorking Paperen_US
dc.identifier.ppn685260577en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:fziddp:432012-

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