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Business taxes and the electoral cycle

Citations

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Cited by:

  1. Fuest, Clemens & Gründler, Klaus & Potrafke, Niklas & Ruthardt, Fabian, 2024. "Read my lips? Taxes and elections," Journal of Public Economics, Elsevier, vol. 236(C).
  2. Borck, Rainald & Fossen, Frank M. & Freier, Ronny & Martin, Thorsten, 2015. "Race to the debt trap? — Spatial econometric evidence on debt in German municipalities," Regional Science and Urban Economics, Elsevier, vol. 53(C), pages 20-37.
  3. Karsten Müller, 2023. "Electoral Cycles in Macroprudential Regulation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(4), pages 295-322, November.
  4. Baldi, Guido & Forster, Stephan, 2019. "Political Budget Cycles: Evidence from Swiss Cantons," EconStor Preprints 195930, ZBW - Leibniz Information Centre for Economics.
  5. Ivo Bischoff & Stefan Krabel, 2017. "Local taxes and political influence: evidence from locally dominant firms in German municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 313-337, April.
  6. Federico Revelli & Roberto Zotti, 2019. "The sacred and the profane of budget cycles: evidence from Italian municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1446-1477, December.
  7. Wayne Aaron Sandholtz & Pedro C. Vicente, 2024. "Tax morale, public goods, and politics: Experimental evidence from Mozambique," Nova SBE Working Paper Series wp671, Universidade Nova de Lisboa, Nova School of Business and Economics.
  8. Dalle Nogare, Chiara & Kauder, Björn, 2017. "Term limits for mayors and intergovernmental grants: Evidence from Italian cities," Regional Science and Urban Economics, Elsevier, vol. 64(C), pages 1-11.
  9. Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax refunds and income manipulation: evidence from the EITC," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
  10. Hallerberg, Mark & Scartascini, Carlos, 2017. "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
  11. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
  12. Antoine Cazals & Alexandre Sauquet, 2015. "How do elections affect international cooperation? Evidence from environmental treaty participation," Public Choice, Springer, vol. 162(3), pages 263-285, March.
  13. Langenmayr, Dominika & Simmler, Martin, 2021. "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, vol. 204(C).
  14. Nadine Riedel & Martin Simmler, 2021. "Large and influential: Firm size and governments’ corporate tax rate choice," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 812-839, May.
  15. Ines Helm & Jan Stuhler, 2024. "The Dynamic Response of Municipal Budgets to Revenue Shocks," American Economic Journal: Applied Economics, American Economic Association, vol. 16(4), pages 484-527, October.
  16. Janků, Jan & Libich, Jan, 2019. "Ignorance isn't bliss: Uninformed voters drive budget cycles," Journal of Public Economics, Elsevier, vol. 173(C), pages 21-43.
  17. Janeba, Eckhard & Osterloh, Steffen, 2013. "Tax and the city — A theory of local tax competition," Journal of Public Economics, Elsevier, vol. 106(C), pages 89-100.
  18. Wittrock, Christian & Riedel, Nadine & Simmler, Martin, 2016. "Do Political Parties Matter? - Evidence from German Communities," VfS Annual Conference 2016 (Augsburg): Demographic Change 145906, Verein für Socialpolitik / German Economic Association.
  19. Pawlowski, Tim & Steckenleiter, Carina & Wallrafen, Tim & Lechner, Michael, 2021. "Individual labor market effects of local public expenditures on sports," Labour Economics, Elsevier, vol. 70(C).
  20. Cahan, Dodge, 2017. "Electoral cycles in government employment: Evidence from US gubernatorial elections," University of California at San Diego, Economics Working Paper Series qt8wn83441, Department of Economics, UC San Diego.
  21. Dirk Foremny & Ronny Freier & Marc-Daniel Moessinger & Mustafa Yeter, 2018. "Overlapping political budget cycles," Public Choice, Springer, vol. 177(1), pages 1-27, October.
  22. Federico Belotti & Edoardo Di Porto & Gianluca Santoni, 2021. "The effect of local taxes on firm performance: Evidence from geo‐referenced data," Journal of Regional Science, Wiley Blackwell, vol. 61(2), pages 492-510, March.
  23. Nadine Riedel & Martin Simmler, 2018. "Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice," CESifo Working Paper Series 6904, CESifo.
  24. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
  25. Křápek Milan & Formanová Lucie, 2017. "Proposal for an Alternative Indicator for Testing the Presence of the Political-Budget Cycle in the Case of Tax Policy," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 229-249, December.
  26. Corvalan, Alejandro & Cox, Paulo & Osorio, Rodrigo, 2018. "Indirect political budget cycles: Evidence from Chilean municipalities," Journal of Development Economics, Elsevier, vol. 133(C), pages 1-14.
  27. Sebastian Garmann, 2017. "Electoral cycles in public administration decisions: evidence from German municipalities," Regional Studies, Taylor & Francis Journals, vol. 51(5), pages 712-723, May.
  28. Andrea Bonfatti & Lorenzo Forni, 2016. "Do fiscal rules reduce the political cycle? Evidence from Italian municipalities," "Marco Fanno" Working Papers 0208, Dipartimento di Scienze Economiche "Marco Fanno".
  29. David, Antonio C. & Sever, Can, 2025. "Unpleasant surprises? Elections and tax news shocks," European Journal of Political Economy, Elsevier, vol. 86(C).
  30. Baskaran, Thushyanthan & Brender, Adi & Blesse, Sebastian & Reingewertz, Yaniv, 2016. "Revenue decentralization, central oversight and the political budget cycle: Evidence from Israel," European Journal of Political Economy, Elsevier, vol. 42(C), pages 1-16.
  31. Eva Mörk & Mattias Nordin, 2020. "Voting, taxes, and heterogeneous preferences: Evidence from Swedish local elections," Economics and Politics, Wiley Blackwell, vol. 32(3), pages 356-380, November.
  32. Alexandre SAUQUET & Antoine CAZALS, 2013. "When does cooperation win and why? Political cycles and participation in international environmental agreements," Working Papers 201320, CERDI.
  33. K. Muhammed Shameer & S. Raja Sethu Durai, 2024. "The Political Budget Cycle: Evidence from Indian Municipal Corporation Elections," Review of Development and Change, , vol. 29(1), pages 86-105, June.
  34. Bertoli, Paola & Grembi, Veronica, 2021. "The political cycle of road traffic accidents," Journal of Health Economics, Elsevier, vol. 76(C).
  35. Ergete Ferede & Bev Dahlby & Ebenezer Adjei, 2015. "Determinants of statutory tax rate changes by the Canadian provinces," Economics of Governance, Springer, vol. 16(1), pages 27-51, February.
  36. Buettner, Thiess & Poehnlein, Maximilian, 2024. "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, vol. 236(C).
  37. Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge 182-17, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  38. Koetter, Michael & Müller, Carola & Noth, Felix & Fritz, Benedikt, 2018. "May the force be with you: Exit barriers, governance shocks, and profitability sclerosis in banking," Discussion Papers 49/2018, Deutsche Bundesbank.
  39. Bernardino Benito & María-Dolores Guillamón & Ana-María Ríos, 2021. "Political Budget Cycles in Public Revenues: Evidence From Fines," SAGE Open, , vol. 11(4), pages 21582440211, November.
  40. Revelli, Federico, 2019. "The electoral migration cycle," European Journal of Political Economy, Elsevier, vol. 59(C), pages 461-482.
  41. Foremny, Dirk & Freier, Ronny & Moessinger, Marc-Daniel & Yeter, Mustafa, 2014. "Overlapping political budget cycles in the legislative and the executive," ZEW Discussion Papers 14-099, ZEW - Leibniz Centre for European Economic Research.
  42. Cahan, Dodge, 2019. "Electoral cycles in government employment: Evidence from US gubernatorial elections," European Economic Review, Elsevier, vol. 111(C), pages 122-138.
  43. Blesse, Sebastian & Martin, Thorsten, 2015. "Let's stay in touch - evidence on the role of social learning in local tax interactions," ZEW Discussion Papers 15-081, ZEW - Leibniz Centre for European Economic Research.
  44. Maria Teresa Balaguer-Coll & María Isabel Brun-Martos & Anabel Forte & Emili Tortosa-Ausina, 2014. "Determinants of local governments'­ reelection: New evidence based on a Bayesian approach," Working Papers 2014/06, Economics Department, Universitat Jaume I, Castellón (Spain).
  45. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
  46. Antonia Lopez Villavicencio & Hugo Oriola, 2025. "National elections and sub-national electoral cycles: Do strong fiscal rules matter in Europe?," EconomiX Working Papers 2025-15, University of Paris Nanterre, EconomiX.
  47. De Witte, Kristof & Geys, Benny & Schönhage, Nanna Lauritz, 2018. "Strategic public policy around population thresholds," Journal of Urban Economics, Elsevier, vol. 106(C), pages 46-58.
  48. Furdas, Marina & Homolkova, Katerina & Kis-Katos, Krisztina, 2015. "Local Political Budget Cycles in a Federation: Evidence from West German Cities," IZA Discussion Papers 8798, Institute of Labor Economics (IZA).
  49. Sanjay Patnaik, 2019. "A cross-country study of collective political strategy: Greenhouse gas regulations in the European Union," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1130-1155, September.
  50. Giovanna Vallanti & Giuseppina Gianfreda, 2021. "Informality, regulation and productivity: do small firms escape EPL through shadow employment?," Small Business Economics, Springer, vol. 57(3), pages 1383-1412, October.
  51. Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
  52. Ferraresi, Massimiliano & Rizzo, Leonzio & Secomandi, Riccardo, 2024. "Electoral incentives to target investment in roads: Evidence from Italian municipalities," European Journal of Political Economy, Elsevier, vol. 85(C).
  53. Lucia Rossel Flores & Martijn Huysmans & Joras Ferwerda, 2024. "The political business cycle of tax reforms," Public Choice, Springer, vol. 200(1), pages 65-88, July.
  54. Riedel, Nadine & Simmler, Martin & Wittrock, Christian, 2020. "Local fiscal policies and their impact on the number and spatial distribution of new firms," Regional Science and Urban Economics, Elsevier, vol. 83(C).
  55. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
  56. Al Yussef, Achtee & Hens, Luc & Van Belle, Eva, 2025. "Working hours, income volatility and public sector employment as insurance," Labour Economics, Elsevier, vol. 93(C).
  57. Björn Kauder & Manuela Krause & Niklas Potrafke, 2018. "Electoral cycles in MPs’ salaries: evidence from the German states," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 981-1000, August.
  58. Alberto Alesina & Matteo Paradisi, 2017. "Political budget cycles: Evidence from Italian cities," Economics and Politics, Wiley Blackwell, vol. 29(2), pages 157-177, July.
  59. Daniela Pirvu & Amalia Dutu & Carmen Enachescu, 2019. "Analysing Of Government'S Fiscal Behaviour In The Eu Member States Through Clustering Procedure," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(1), pages 23-39.
  60. Florian Dorn, 2021. "Elections and Government Efficiency," ifo Working Paper Series 363, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  61. Al Yussef, Achtee & Hens, Luc & Holm, Joshua, 2024. "A curse on leisure? Resource rents and labor supply," Energy Economics, Elsevier, vol. 140(C).
  62. Kauder, Björn & Björn, Kauder & Niklas, Potrafke & Markus, Reischmann, 2016. "Do politicians gratify core supporters? Evidence from a discretionary grant program," VfS Annual Conference 2016 (Augsburg): Demographic Change 145509, Verein für Socialpolitik / German Economic Association.
  63. Garmann, Sebastian, 2016. "Concurrent elections and turnout: Causal estimates from a German quasi-experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 126(PA), pages 167-178.
  64. Wayne Aaron Sandholtz & Pedro C. Vicente, 2024. "Tax morale, public goods, and politics: Experimental evidence from Mozambique," Nova SBE Working Paper Series wp2404, Universidade Nova de Lisboa, Nova School of Business and Economics.
  65. Manuela Krause, 2019. "Communal fees and election cycles: Evidence from German municipalities," ifo Working Paper Series 293, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  66. Jan Kluge & Gunther Markwardt & Christian Thater, 2017. "Self-Preserving Leviathans Evidence from Local-Level Data," Kyklos, Wiley Blackwell, vol. 70(4), pages 594-621, November.
  67. Leonzio Rizzo & Massimiliano Ferraresi & Riccardo Secomandi, 2021. "Electoral incentives, investment in roads, and safety on local roads," Working Papers 20210710, University of Ferrara, Department of Economics.
  68. Kauder, Björn & Potrafke, Niklas & Reischmann, Markus, 2016. "Do politicians reward core supporters? Evidence from a discretionary grant program," European Journal of Political Economy, Elsevier, vol. 45(C), pages 39-56.
  69. García, Israel & Hayo, Bernd, 2021. "Political budget cycles revisited: Testing the signalling process," European Journal of Political Economy, Elsevier, vol. 69(C).
  70. Holm-Hadulla, Fédéric, 2020. "Fiscal equalization and the tax structure," Regional Science and Urban Economics, Elsevier, vol. 81(C).
  71. Martin, Thorsten, 2017. "You shall not build! (until tomorrow) [:] Electoral cycles and housing policies in Germany," MPRA Paper 78998, University Library of Munich, Germany.
  72. Findley, T. Scott, 2015. "Hyperbolic memory discounting and the political business cycle," European Journal of Political Economy, Elsevier, vol. 40(PB), pages 345-359.
  73. Ya Zhao & Lennon H. T. Choy & Kwong Wing Chau, 2023. "Political Circles and Land Supply for the Service and Industrial Sectors: Evidence from 284 Cities in China," Land, MDPI, vol. 12(3), pages 1-16, February.
  74. Bonfatti, Andrea & Forni, Lorenzo, 2019. "Fiscal rules to tame the political budget cycle: Evidence from Italian municipalities," European Journal of Political Economy, Elsevier, vol. 60(C).
  75. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.
  76. Shigeoka, Hitoshi & Watanabe, Yasutora, 2023. "Policy Diffusion through Elections," IZA Discussion Papers 16275, Institute of Labor Economics (IZA).
  77. Massimiliano Ferraresi & Leonzio Rizzo & Riccardo Secomandi, 2021. "Electoral incentives, investment in roads, and safety on local roads," Working papers 107, Società Italiana di Economia Pubblica.
  78. Xi, Tianyang & Yao, Yang & Zhang, Muyang, 2018. "Capability and opportunism: Evidence from city officials in China," Journal of Comparative Economics, Elsevier, vol. 46(4), pages 1046-1061.
  79. Balaguer-Coll, Maria Teresa & Brun-Martos, María Isabel & Forte, Anabel & Tortosa-Ausina, Emili, 2015. "Local governments' re-election and its determinants: New evidence based on a Bayesian approach," European Journal of Political Economy, Elsevier, vol. 39(C), pages 94-108.
  80. Burret, Heiko T. & Feld, Lars P., 2018. "(Un-)intended effects of fiscal rules," European Journal of Political Economy, Elsevier, vol. 52(C), pages 166-191.
  81. Jan Kluge & Gunther Markwardt, 2015. "Wahlkampf auf Gemeindekosten: Politische Budgetzyklen in sächsischen Gemeinden," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(05), pages 17-24, October.
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