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Structure de l'impôt et cycle électoral au plan municipal

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  • Marie-Estelle Binet
  • Jean-Sébastien Pentecôte

Abstract

This article addresses an issue of public-policy choice. We analyze the behavior of local elected officials during their terms of office, with a distinction between election and non-election periods. Accordingly, we examine the conditions of occurrence and the properties of the political business cycle at the municipal level. First, we offer an original theoretical framework to shed light on the link betweenlocal tax structure and public-policy behaviorobserved atthemunicipal level in France. We then use a dynamic panel-data model to conduct a study of all of France?s larger communes i.e., municipalities. As forecast by the theoretical model, our results show that elected officials avail themselves of fiscal instruments in the run-up to elections.

Suggested Citation

  • Marie-Estelle Binet & Jean-Sébastien Pentecôte, 2006. "Structure de l'impôt et cycle électoral au plan municipal," Economie & Prévision, La Documentation Française, vol. 0(3), pages 113-127.
    • Handle: RePEc:cai:ecoldc:ecop_174_0113
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    Cited by:

    1. Julien Vandernoot & Jonathan Bauweraerts & Antoine Buchet, 2019. "Do elections influence taxation?," Economics Bulletin, AccessEcon, vol. 39(2), pages 854-865.

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