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 … prespecified research plan that includes regressions of tax rate changes and tax enactment years on time-to-gubernatorial election … greater election effects on gasoline taxes than on corporate taxes appears to be, at least in part, due to political salience …