Results 201 to 210 of about 31,820 (212)

Revisiting the relationship between stomatal size and speed across species – a meta‐analysis

open access: yesNew Phytologist, Volume 249, Issue 5, Page 2338-2354, March 2026.
Summary The rate of stomatal opening and closure in response to changes in light affects leaf photosynthesis and water use. However, it is unclear how strongly stomatal size (SS) and density (SD) influence stomatal conductance (gs) kinetics, and whether variation arises from methodological differences, guard cell type or degree of amphistomaty.
Nik Woning   +31 more
wiley   +1 more source

Investigating working memory updating processes of the human subcortex using 7T MRI. [PDF]

open access: yesElife
Trutti AC   +11 more
europepmc   +1 more source

The Financing of Catastrophe Risk [PDF]

open access: yes
David F. Bradford, Kyle Logue
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THE TAX SMOOTHING HYPOTHESIS: SOME AUSTRALIAN EMPIRICAL RESULTS

Australian Economic Papers, 1986
The central proposition of tax-smoothing theory is that intertemporally efficient marginal-tax rates will be ex ante uniform over time. Australian postwar tax rates, comprising annual data spanning the period 1949/50 to 1984/85, are found to be random walks.
KINGSTON, GEOFFREY H., LAYTON, ALLAN P.
openaire   +2 more sources

Structural breaks, debt limits and the tax smoothing hypothesis: theory and evidence from the OECD countries

Empirical Economics, 2019
In this paper, we consider the Aiyagari et al. (J Polit Econ 110(6):1220–1254, 2002) general equilibrium model of optimal taxation and show that the optimal tax rate does not necessarily imply tax smoothing, as it may depend on past government debt and can also shift with news about future changes in fiscal policy.
Constantine Angyridis, Leo Michelis
openaire   +1 more source

The Tax‐smoothing Hypothesis: Evidence from Sweden, 1952–1999

The Scandinavian Journal of Economics, 2006
AbstractThis paper tests Barro's (1979) tax‐smoothing hypothesis using Swedish central government data for the period 1952–1999. According to the tax‐smoothing hypothesis, the government sets the budget surplus equal to expected changes in government expenditure.
openaire   +1 more source

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