Andrikopoulos, Andreas; Loizides, Ioannis; Prodromidis, … - In: Applied Economics 38 (2006) 15, pp. 1761-1774
This paper examines whether incumbent national governments of 11 member states of the European Union manipulated the tax policy instruments at their disposal in order to create national political business cycles, opportunistic or partisan. The empirical evidence, based on data concerning the...