Assuntos EconômicosAssuntos Fiscais
Electoral Cycles in Tax Reforms (David & Sever)
nov 14, 2022, 12:11 PM 0
Electoral Cycles in Tax Reforms by Antonio David, Can Sever published by IMF (11/2022) We examine electoral cycles in tax reforms using monthly data over the period of 1990-2018 for 22 advanced economies and emerging markets. We show that governments…