%0 Journal Article %A Garmann, Sebastian %D 2017 %T Political budget cycles and divided government %U https://tandf.figshare.com/articles/journal_contribution/Political_budget_cycles_and_divided_government/5024489 %R 10.6084/m9.figshare.5024489.v1 %2 https://tandf.figshare.com/ndownloader/files/8481809 %K political budget cycles %K conditionality %K divided government %K accountability %K separation of powers %K local governments %K 政治预算週期 %K 受限制性 %K 分裂政府 %K 可问责性 %K 分权 %K 地方政府 %K cycles budgétaires politiques %K conditionnalité %K administration divisée %K responsabilité %K séparation des pouvoirs %K administrations locales %K politische Budgetzyklen %K Konditionalität %K geteilte Regierung %K demokratische Kontrolle %K Gewaltenteilung %K Kommunalregierungen %K ciclos presupuestarios políticos %K condicionalidad %K Gobierno dividido %K responsabilidad %K separación de poderes %K Gobiernos locales %K D72 %K D78 %K H83 %X

Political budget cycles and divided government. Regional Studies. This study empirically examines the effect of divided governments on the existence of political budget cycles. It uses a setting at the German municipality level, where divided governments occur frequently and can be clearly disentangled from the underlying political system. In this setting, the executive does not have full discretion over expenditures and tax rates, and needs support from the legislative to manipulate policy before executive elections. The study shows that political budget cycles in expenditures and tax rates are more likely when the same party controls executive and legislative. Under divided government, policy manipulation is significantly smaller.

%I Taylor & Francis