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What is Electoral Cycles in Tax Reforms Analysis about?

This paper investigates electoral cycles in taxation using comprehensive tax reform indicators for 22 countries from 1960 to 2014. The findings indicate that politicians tend to postpone tax increases until after elections, particularly for personal income and value-added taxes, reflecting strategic behavior to enhance re-election chances. The study highlights significant heterogeneity in electoral cycles across different tax types and emphasizes the need for cross-nationally comparable data on tax reforms.

Author

Ashraf Fikri

Language

EN