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Second-Life Lithium-Ion Batteries for Circular Energy Systems: A Techno-Economic and Environmental Pathway to Affordable Grid-Connected Renewable Storage. [PDF]

Glob Chall
Lekbir A, Deboucha B, Samatar AM, Mekhilef S, Tey KS, Seyedmahmoudian M, Alqunun K.   +6 more
europepmc   +1 more source

How has the tobacco industry passed tax changes through to consumers in 12 sub-Saharan African countries? [PDF]

Tob Control
Sheikh ZD, Branston JR, van der Zee K, Gilmore AB, Gilmore AB.   +4 more
europepmc   +1 more source

Tax Smoothing and Bangladesh Government Debt

Tax Smoothing and Bangladesh Government Debt
openaire   +1 more source

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Seigniorage and tax smoothing: Testing the extended tax-smoothing model

Journal of Macroeconomics, 1996
Abstract This paper tests the extended tax-smoothing model for 12 industrialized countries. A key feature of the version of the model utilized here is that velocity is modeled as a non-stationary process, and not as a constant. The evidence is not only that velocity is non-stationary in all 12 countries.
J.Lynne Evans, Michael C. Amey
exaly   +2 more sources

Tax smoothing, tax tilting and fiscal sustainability in Pakistan

Economic Modelling, 2003
Abstract Pakistan has a long history of running fiscal deficits. There are two broad considerations motivating a government to run a deficit — tax smoothing and tax tilting. Tax-smoothing behavior results in fiscal deficits because in the presence of non-lump-sum taxes, optimizing governments seek to minimize the distortionary effects of taxation by ...
Paul Anthony Cashin, Nadeem Ul Haque, Nilss Olekalns   +2 more
exaly   +2 more sources

A tax motivation for smoothing dividends

Quarterly Review of Economics and Finance, 1997
Abstract Lintner (1956) finds that managers perceive shareholders to value a smooth dividend stream. In response to this perception, managers smooth the dividend stream over time. In this paper, we demonstrate that personal income tax laws may provide managers with an additional reason to smooth the dividend stream.
exaly   +2 more sources

Tax Smoothing and Expenditure Creep [PDF]

, 1998
Tax smoothing minimises the economic costs of raising taxes to finance a varying profile of expenditure. This standard result assumes that expenditure pressures do not vary with the short term fiscal position. In the presence of expenditure creep, however, tax smoothing is no longer optimal tax policy.
Pinfield, Chris
openaire   +2 more sources

The tax benefit of income smoothing

Journal of Banking & Finance, 2011
A worker can contribute pre-tax dollars to a private pension plan. Under a progressive tax, this feature reduces income taxes. Ippolito (1986) argues that an individual in 1979 can reduce lifetime taxes by 20%. We re-examine his analysis using the complete time-series of US income tax history and find that the tax benefit of income smoothing is much ...
Rydqvist, Kristian, Schwartz, Steven, Spizman, Joshua   +2 more
openaire   +2 more sources

Beyond Tax Smoothing

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
openaire   +2 more sources