Replication Data for: Strategic Authoritarianism: The Political Cycles and Selectivity of China’s Tax-Break Policy
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'A rich literature has noted political business cycles in democracies. We argue that in an autocracy with strong bureaucratic institutions, the pressure of evaluation and promotion has also generated political cycles of tax break policies. Furthermore, the timing and content of the evaluation have driven leaders to use tax breaks strategically to build economic performance, producing distributional consequences. Combining panel data of 1,510,153 firm-year observations with city leader data from 1995 to 2007, we find that the tax break rates dropped for most firms during mayors’ turnover years. In the first year of office, i.e., the “busy year,” mayors needed to prioritize large firms and especially large foreign firms. Small domestic private firms bore the cost of tenure cycles. In the last year of the mayor’s tenure, i.e., the “dust-set' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["Authoritarianism","Bureaucrats","Economic policy","Firms","Institutions","Political business cycles","Tax"]} <|eot_id|>
 Here is the Description of a dataset. Description:'A rich literature has noted political business cycles in democracies. We argue that in an autocracy with strong bureaucratic institutions, the pressure of evaluation and promotion has also generated political cycles of tax break policies. Furthermore, the timing and content of the evaluation have driven leaders to use tax breaks strategically to build economic performance, producing distributional consequences. Combining panel data of 1,510,153 firm-year observations with city leader data from 1995 to 2007, we find that the tax break rates dropped for most firms during mayors’ turnover years. In the first year of office, i.e., the “busy year,” mayors needed to prioritize large firms and especially large foreign firms. Small domestic private firms bore the cost of tenure cycles. In the last year of the mayor’s tenure, i.e., the “dust-set' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
A rich literature has noted political business cycles in democracies. We argue that in an autocracy with strong bureaucratic institutions, the pressure of evaluation and promotion has also generated political cycles of tax break policies. Furthermore, the timing and content of the evaluation have driven leaders to use tax breaks strategically to build economic performance, producing distributional consequences. Combining panel data of 1,510,153 firm-year observations with city leader data from 1995 to 2007, we find that the tax break rates dropped for most firms during mayors’ turnover years. In the first year of office, i.e., the “busy year,” mayors needed to prioritize large firms and especially large foreign firms. Small domestic private firms bore the cost of tenure cycles. In the last year of the mayor’s tenure, i.e., the “dust-set
Authoritarianism; Bureaucrats; Economic policy; Firms; Institutions; Political business cycles; Tax