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Taxation and political business cycles in EU economies
[journal article]
Abstract This paper examines whether incumbent national governments of eleven member states of the European Union manipulated the tax policy instruments at their disposal in order to create national political business cycles, opportunistic or partisan. The empirical evidence, based on data concerning the 196... view more
This paper examines whether incumbent national governments of eleven member states of the European Union manipulated the tax policy instruments at their disposal in order to create national political business cycles, opportunistic or partisan. The empirical evidence, based on data concerning the 1965-97 period, does not support this hypothesis. Rather, it appears that governments have pursued stabilization policies.... view less
Classification
Economic Policy
Public Finance
Free Keywords
tax instruments; target variables; elections; electoral cycles; Partisan cycles; stabilization policies
Document language
English
Publication Year
2006
Page/Pages
p. 1761-1774
Journal
Applied Economics, 38 (2006) 15
DOI
https://doi.org/10.1080/00036840500427106
Status
Postprint; peer reviewed
Licence
PEER Licence Agreement (applicable only to documents from PEER project)