Chang, Andrew C.; Cohen, Linda R.; Glazer, Amihai; … - 2021
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 and firms, and (3) the size of tax changes. Using a pre …