We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative … indicators on tax reforms for tax rates and tax bases, along with detailed sub-indices for six types of taxes (23 countries, 1960 …–2014). Relating tax reforms to the timing of elections, we examine electoral cycles in tax reforms. Our results show that politicians …

This thesis examines the real effects of tax reforms. Policymakers frequently use tax reforms to influence companies … tax reforms. The first study examines whether a dividend tax increase, which only affects corporate shareholders owning a …

We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative … indicators on tax reforms for tax rates and tax bases, along with detailed sub-indices for six types of taxes (23 countries, 1960 …–2014). Relating tax reforms to the timing of elections, we examine electoral cycles in tax reforms. Our results show that politicians …