Chang, Andrew C.; Cohen, Linda; Glazer, Amihai; Paul, … - 2020
avoid tax increases in election years. Our data provide three items of information: (1) when state politicians enact tax …We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians … laws, (2) when state politicians implement tax laws on consumers and firms, and (3) the size of tax changes. Using a …