The Conditional Political Tax Cycle in the OECD Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86100087" target="_blank" >RIV/61989100:27510/15:86100087 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Conditional Political Tax Cycle in the OECD Countries
Original language description
The aim of this paper is to evaluate the conditional political tax cycle in the OECD countries. It means to evaluate whether there are systematic decreases in the tax revenues before the elections in the OECD countries, which would depend on the transparency and credibility of fiscal policy. We consider linear dynamic panel data model for empirical verification of above mentioned hypothesis. We use an unbalanced cross-country time-series dataset, comprising 34 developed countries (the OECD members) over the period 2000 - 2013. The results are as follows. First, there is a statistically significant political tax cycle in the tax revenues in the countries with a lower level of fiscal credibility and transparency. Second, the political tax cycle is noticeable especially in the consumption taxes.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Taxes in the world : proceedings of the 5th international scientific conference : December 10-11, 2015, Vienna, Austria
ISBN
978-80-905405-1-4
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
33-41
Publisher name
European Association Comenius
Place of publication
[Rakousko]
Event location
Vídeň
Event date
Dec 10, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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