Showing 1 - 10 of 27
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
Persistent link: https://www.econbiz.de/10013314686
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
Persistent link: https://www.econbiz.de/10012668487
Persistent link: https://www.econbiz.de/10015075612
Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related...
Persistent link: https://www.econbiz.de/10014293930
I examine whether elections influence perceived corruption in the public sector. Perceived corruption in the public sector is measured by the reversed Transparency International's Perception of Corruption Index (CPI). The dataset includes around 100 democracies over the period 2012-2016, a...
Persistent link: https://www.econbiz.de/10011941292
Perceived corruption in the public sector is measured by the reversed Transparency International's Perception of Corruption Index (CPI). The dataset includes around 100 democracies over the period 2012-2016, a sample for which the CPI is comparable across countries and over time. The results...
Persistent link: https://www.econbiz.de/10011962213
Persistent link: https://www.econbiz.de/10012309498
I examine whether elections influence perceived corruption in the public sector. Perceived corruption in the public sector is measured by the reversed Transparency International’s Perception of Corruption Index (CPI). The dataset includes around 100 democracies over the period 2012-2016, a...
Persistent link: https://www.econbiz.de/10012892191
We investigate a case of political favoritism. Some members of the Bavarian parliament hired relatives as office employees who were paid using taxpayers' money. We examine whether being involved in the scandal influenced re-election prospects and voter turnout. The results do not show that being...
Persistent link: https://www.econbiz.de/10010356702
We investigate a case of political favoritism. Some members of the Bavarian parliament hired relatives as office employees who were paid using taxpayers' money. The family scandal was a hot issue in the German media because of the upcoming state and federal elections. We examine whether being...
Persistent link: https://www.econbiz.de/10010459205