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Tax structure turbulence in OECD countries.

Ashworth, J. and Heyndels, B. (2002) 'Tax structure turbulence in OECD countries.', Public choice., 111 (3-4). pp. 347-376.

Abstract

This paper analyses whether and to what extent politicians manipulate tax structures strategically in order to win elections or for ideological purposes. We introduce an indicator for tax structure turbulence which measures the degree to which a country's tax structure changes from one year to another. Using data on 18 OECD countries over the period 1965–1995, we find clear evidence of a political budget cycle in national tax structures. More precisely, we find that in election years, tax structures are changed significantly less than in other years. Further, the dispersion of political power significantly lowers the ability of governments to change the tax structure. We do not, however, find any evidence of partisan budget cycles in national tax systems following political regime changes.

Item Type:Article
Full text:Full text not available from this repository.
Publisher Web site:http://dx.doi.org/10.1023/A:1014957130671
Record Created:03 Apr 2007
Last Modified:12 Feb 2010 22:11

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