Abstract
This panel data set covers Norwegian local governments from 1972 to 2011 and was originally constructed for an analysis of the strategic use of public capital (Fiva and Natvik, 2012). The fiscal policy variables are constructed from account data provided by the Norwegian Social Science Data Service (NSD). The dataset includes detailed information on spending decisions on eight different sectors, local tax policy, elections, and demographics. In this manuscript we give a detailed description of each variable included in the dataset.