Chang, Andrew C.; Cohen, Linda R.; Glazer, Amihai; … - 2021
avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2 … implemented tax changes relative to non-election years. We find some evidence that politicians are most likely to enact tax …We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians …