The sacred and the profane of budget cycles: evidence from Italian municipalities
Federico Revelli () and
Additional contact information
Roberto Zotti: University of Torino
International Tax and Public Finance, 2019, vol. 26, issue 6, 1446-1477
Abstract This paper investigates the influence of the staggered schedule of Italian mayoral elections and of the calendar of traditional religious celebrations (Patron Saint Days) on the timing of fiscal decisions and on the selection of candidates. We find that potentially disruptive local income tax increases are more likely to be taken after local elections and Patron Saint Days. Moreover, when the elections take place during the weeks leading to Patron Saint Day’s traditional celebrations, the elected mayors tend to exhibit milder ideology and higher indicators of valence, reinforcing the hypothesis that local folklore contributes to increasing the sense of community and lowering the ideological stakes of local races.
Keywords: Budget cycle; Elections; Local taxation; Folklore; Social capital (search for similar items in EconPapers)
JEL-codes: H71 H72 D71 (search for similar items in EconPapers)
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://link.springer.com/10.1007/s10797-019-09574-5 Abstract (text/html)
Access to full text is restricted to subscribers.
Working Paper: The Sacred and the Profane of Budget Cycles: Evidence from Italian Municipalities (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09574-5
Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/10797/PS2
Access Statistics for this article
International Tax and Public Finance is currently edited by Ronald B. Davies and Kimberly Scharf
More articles in International Tax and Public Finance from Springer, International Institute of Public Finance Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla ().