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Pre-Election Tax Enforcement in Sub-Saharan Africa


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/69034

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Title: Pre-Election Tax Enforcement in Sub-Saharan Africa
Authors: Tengs, Elise
Issue Date: Jun-2021
Organization: QoG The Quality of Government Institute
Series/Report no.: Working Papers
2021:6
Abstract: Using the literature on the political business cycle as a point of departure, this paper investigates whether incumbent politicians manipulate the enforcement of tax collection prior to elections, in order to win votes. Whereas previous literature has focused on macro level measurement, this paper turns the attention to the micro level, and introduces a novel measurement for the enforcement of tax regulations on an individual level. The paper investigates this question using 70 country-rounds of... more
ISSN: 1653-8919
URI: http://hdl.handle.net/2077/69034
Appears in Collections:Working Papers/Books /Department of Political Science / Statsvetenskapliga institutionen

 

 

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