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Benny Geys and Jan Vermeir
Taxation and Presidential Approval:
Separate Effects from Tax Burden and Tax Structure Turbulence
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Previous research has established that taxation may entail
significant electoral costs to politicians. This literature,
however, focuses exclusively on the effect of the tax burden. In
this paper, we test the hypothesis that both the level of the tax
burden and the change in the tax structure affect the US president’s
approval ratings (over the period 1959-2006). Our results support
this proposition. Specifically, we find a negative impact from the
levels of the tax burden and the deficit as well as from changes in
the tax structure on presidential approval ratings. |
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