A computable model of economic and political competition is developed in which tax rates and the size of government are determined along with private prices and quantities in a broader equilibrium. The framework is applied to the United States by incorporating the GEMTAP model (with 19...

We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on consumers...

We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. Our data provide three items of information: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on...

We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on consumers...