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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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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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SSRN Electronic Journal, 2011 Analyses of optimal government capital structure generally follow Bohn (1990) and Barro (1995) in assuming risk neutrality or an exogenous risk premium. These analyses usually conclude that the optimal government capital structure stabilizes tax rates over time and states of nature to the greatest extent possible, something known as "tax smoothing." In
Berck, Peter, Lipow, Jonathan
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Tax smoothing versus tax shifting [PDF]
Review of Economic Dynamics, 2004 Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
Niepelt, Dirk
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Tax Smoothing Implications of the Federal Debt Paydown [PDF]
Brookings Papers on Economic Activity, 2000 AFTER NEARLY THIRTY straight years of deficit spending, the fiscal position of the U.S. government has experienced a dramatic turnaround. In fiscal years 1998 and 1999, for the first time since the 1950s, the federal government ran back-to-back budget surpluses.
George J. Hall, Stefan Krieger
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Tax Smoothing in the Presence of the Maastricht Constraint [PDF]
Journal of Public Finance and Public Choice, 2007 A sample of European Union countries are examined for evidence of tax smoothing over the period 1970-2005. Two testing procedures are applied to a single sample of countries to assess the consistency of evidence across testing methods. This study includes the application of a new data set to the tax smoothing question which provides an estimate of the ...
Duffy, David
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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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Jurnal Ilmiah Akuntansi dan Bisnis, 2021 This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable.
Hanung Adittya Aristyatama +1 more
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The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
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Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [PDF]
پژوهشهای تجربی حسابداری, 2021 Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities. According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective
Hadi shayesteh +3 more
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