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We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
Persistent link: https://www.econbiz.de/10013314686
Emigrants are less likely to participate in elections in their home country. They are also self-selected in terms of education, gender, age, and political preferences, changing the structure of the origin population. High emigration rates can therefore have a systematic influence on election...
Persistent link: https://www.econbiz.de/10013315300
conceptualize our arguments in a theoretical model of policy preference changes rooted in cognitive dissonance theory. A pre …-registered, online experiment with 1,200 U.S. participants confirms our main hypotheses. As predicted by cognitive dissonance theory …
Persistent link: https://www.econbiz.de/10013306851
This paper exploits a novel trial in Norwegian local elections in 2011 to provide empirical evidence on fiscal performance from lowering the minimum voting age from 18 to 16. Using a difference in differences research strategy, we find that this voting age change reduced the net operating...
Persistent link: https://www.econbiz.de/10014357513
that prevailed in Argentina from 1988 to 2003, we jointly estimate the effects that changes in these public revenues had on …
Persistent link: https://www.econbiz.de/10012871018
Based on the fiscal regime that prevailed in Argentina from 1988 to 2003, we estimate the effects that changes in …
Persistent link: https://www.econbiz.de/10013215671
We leverage on important findings in social psychology to build a behavioral theory of protest vote. An individual …, i.e. when her relative deprivation increases. In line with the Intergroup Emotions Theory, this feeling is amplified if … populist rhetoric. The theory predicts higher support for the protest party when individuals identify more strongly with their …
Persistent link: https://www.econbiz.de/10012892125
We analyze how the introduction of the voting advice application (VAA) smartvote affects voter turnout, voting behavior and electoral outcomes. The Swiss context offers an ideal setting to identify the causal effects of online information with aggregate real world data because smartvote was...
Persistent link: https://www.econbiz.de/10013249647
The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of the income tax schedule is centralized to an...
Persistent link: https://www.econbiz.de/10013249653
This paper exploits the multi-tiered structure of personal income taxation in Italy to investigate within-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction function on municipalities located at internal regional...
Persistent link: https://www.econbiz.de/10013213781