Studies of political budget cycles in developing countries have generally sought to inform understanding of short-term fiscal dynamics, but can also offer unique insight into broader political dynamics in developing countries. This article correspondingly employs markedly improved data in order to study the impact of elections on tax collection, and draw broader lessons. It shows that while elections as a group have had no significant effect on tax collection, the subset of competitive elections has had a significant negative impact on pre-election tax collection; while this effect appears to be largest where incumbents are particularly unpopular. This provides powerful evidence that the impact of elections on political incentives in developing countries is conditioned by the existence of an electorally competitive opposition, while offering preliminary evidence that popular resistance to taxation by unpopular governments may be an important means by which taxpayers may generate pressure for improved governance.A long-established research tradition explores the effects of elections on short-term fiscal policy making, widely dubbed 'political budget cycles'. Models of opportunistic budget cycles predict expanded public spending and reduced taxation in advance of elections, as governments seek to secure short-term political support among voters with short time horizons or limited information. 1 The recent literature has, in turn, increasingly focused on the possibility of 'conditional political budget cycles', and a variety of studies have found that political budget cycles are more pronounced where democratic institutions, and broader checks and balances, are relatively weak -as is frequently the case in developing countries. 2 These studies have argued that weak institutional environments have facilitated opportunistic efforts to employ short-term fiscal policy measures to secure political support, though often at the expense of the overall quality of economic management.However, most studies of political budget cycles have continued to focus primarily on public expenditure, with comparatively limited, and inconclusive, research focused on the impacts of political budget cycles on taxation. This represents a significant oversight: the effects of elections on tax collection may be both more substantively important and reveal more about broader political dynamics in developing country democracies. Short-term increases in public spending are relatively easily financed through borrowing, and in many (though not all) cases * Department of Political Science and School of Global Affairs, University of Toronto, and Institute of Development Studies, UK (email: wilson.prichard@utoronto.ca). Enormous thanks to Paola Salardi for invaluable support in shaping the analysis in the article, and to Mick Moore for very helpful comments about the framing of the article. Data replication sets available at https://dataverse.harvard.edu/dataverse/BJPolS and online appendices at http://dx.doi.org