Article in Journal
Tax Increases? Most Likely Right after the Election
Fuest Clemens, Klaus Gründler, Niklas Potrafke, Fabian Ruthardt
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 12-15
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 12-15
A new study by the ifo Institute shows that tax increases in industrialized countries are often implemented directly after elections. The study evaluated 3,200 tax reforms implemented in 22 industrialized and emerging economies in the period 1960–2014 and aggregated them into a new tax reform index. In particular, sales and income tax rates were increased after elections.
Included in
Journal (Complete Issue)
ifo Schnelldienst 10/2021: Reforms for Tax Policy
ifo Institut, München, 2021