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Tax smoothing hypothesis: A Turkish case [PDF]
Panoeconomicus, 2014 We tested the tax smoothing hypothesis for Turkey using annual data for the period of 1949-2010. Although our preliminary estimation results imply the existence of the weak form of tax smoothing for Turkey, further tests indicate the violation ...
Turan Taner +2 more
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Tax smoothing hypothesis: The Tunisian case
Theoretical and Applied Economics, 2018 This paper tests the tax smoothing hypothesis for Tunisia using annual data for the period of 1972-2015. According to this approach, an optimal fiscal rule is to smooth tax rates over time and to finance temporary difference between government ...
Samia OMRANE BELGUITH +2 more
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A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
Transylvanian Review of Administrative Sciences, 2014 This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and ...
Mesut KARAKAS +2 more
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Impact of the Level and Structure of the Tax Burden on Citizens Inequality [PDF]
Финансовый журнал, 2023 The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD).
Andrey A. Pugachev
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Финансовый журнал, 2020 Robert J. Barro developed a theory in which the government borrows to smooth the tax rate over time and thus reduce welfare losses due to changes in the tax rate. Any positive model of fiscal policy must use tax smoothing as a benchmark.
Boris I. Alekhin
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Economia Aplicada, 2007 A hipótese de estabilização da carga tributária (tax-smoothing hypothesis) implica: 1) a carga tributária ótima segue um passeio aleatório puro; 2) um superávit orçamentário igual ao valor presente esperado de variações nos gastos do governo. No presente
Liderau dos Santos Marques Junior
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Fiscal Policy and Optimal Taxation in Sierra Leone: Testing for Tax Smoothing Hypothesis
International Journal of Economics and Finance, 2022 This paper empirically investigate whether the budget imbalances in Sierra Leone over the review period is consistent with optimal tax policy. The procedure involves testing if tax smoothing hypothesis hold for Sierra Leone. In this regard, three different empirical approaches were performed. Firstly, I examine the random walk property of the tax rate.
openaire +2 more sources
Journal of Islamic Accounting and Finance Research, 2019 Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.
Novia Megarani +2 more
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Public debt sustainability. An empirical study on OECD countries [PDF]
, 2018 For a panel of 21 OECD heterogeneous countries from 1991 to 2015, we study governments’ reactions to the accumulation of debt and look at whether governments voluntary take corrective measures when the debt-GDP ratio starts rising or they rather let the ...
Beqiraj, Elton +2 more
core +1 more source
South African Journal of Business Management, 2017 This study aimed at analysing the relationship between loan loss provision (LLP) and earnings management in the African commercial banks. The study selected the 11 banks among the 32 best commercial banks as identified by the Global Finance Magazine in ...
T. S. Desta
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