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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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Tax smoothing and the cross-country pattern of privatization
World Development, 2006 Summary Privatization generally enhances firm-level efficiency. The impact of privatization on fiscal efficiency has, however, been overlooked. Using the “tax-smoothing” ideas articulated by R. Barro (1979) [On the determination of the public debt. Journal of Political Economy, 87, 940–971] and by H.
Jonathan Lipow
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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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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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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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Tax Smoothing in Frictional Labor Markets [PDF]
SSRN Electronic Journal, 2009 We re-examine the optimality of tax smoothing from the point of view of frictional labor markets. Our central result is that whether or not this cornerstone optimal fiscal policy prescription carries over to an environment with labor market frictions depends crucially on the cyclical nature of labor force participation.
David M. Arseneau, Sanjay K. Chugh
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Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba
Jurnal Ilmiah Akuntansi, 2020 Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter.
Inggit Pangesti Nirmanggi +1 more
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Can effective tax rates mediate the effect of profitability and debts on income smoothing? [PDF]
Problems and Perspectives in Management, 2019 The management of the company must be capable of providing better financial information for the users of the financial report. The users of the financial report notice the performance of the management from the financial report.
Enni Savitri
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