We examine whether politicians avoid tax increases in election years. Using a pre-analysis plan and new data that distinguish between when taxes are legislated and when they come into force, we find that in an election year implemented gasoline and corporate income tax changes are smaller and enacted tax increases are less likely. We do not find evidence that these election effects depend on other political, demographic, or macroeconomic conditions, or on changes in overall legislative output in election years. These effects are stronger for gasoline taxes, consistent with a legislative response to the high political salience of gasoline taxes.
JEL Codes: D72; D78; H24; H71; K34; P16