Results 251 to 260 of about 58,685 (282)

Assessing inequities in electrification via heat pumps across the US. [PDF]

Joule
Edwards MR, Garibay-Rodriguez J, Erickson JS, Shayan M, Tan JL, Shen X, Qiu Y, Liu P.   +7 more
europepmc   +1 more source

State E-Cigarette Flavor Restrictions and Tobacco Product Use in Youths and Adults.

JAMA Netw Open
Cheng D, Lee B, Jeffers AM, Stover M, Kephart L, Chadwick G, Kruse GR, Evins AE, Rigotti NA, Levy DE.   +9 more
europepmc   +1 more source

Association of standard dietary inflammatory index with diabetic retinopathy in diabetes: A prospective cohort study. [PDF]

J Nutr Health Aging
Xu Z, Jiang F, Zhang Y, Ma J, Ren J, Zhang M.   +5 more
europepmc   +1 more source

Fiscal Institutions and Fiscal Performance [PDF]

Adriana Arreaza, Bent E. Sgrensen, Oved Yosha   +2 more
core  

Ageing in the Netherlands: Should we trust the generational accountant’s view of the world?. [PDF]

Dalen, H.P. van
core   +1 more source

Tax Smoothing and Bangladesh Government Debt

Tax Smoothing and Bangladesh Government Debt
openaire  

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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
openaire   +1 more source

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

Does the Chilean Government Smooth Taxes? A Tax-Smoothing Model with Revenue Collection from a Natural Resource

SSRN Electronic Journal, 2009
Does the Chilean government smooth taxes? This paper argues that the answer is yes, but only if one takes into account royalties from copper. During the past ten years there has been a serious debate in Chile initially regarding the sustainability of the Chilean government’s fiscal deficit and more recently regarding what to do with the budget ...
Pasten, R., Cover, J.P.
openaire   +1 more source

What Should Optimal Income Taxes Smooth?

Journal of Public Economic Theory, 2004
AbstractAccording to the theory of tax smoothing, income tax rates should be kept constant so as to minimize the distortionary costs of taxation. By explicitly considering how labor supply is distorted by income taxes in a fully specified intertemporal model, we find that the optimal income tax policy should smoothen leisure.
Torben M. Andersen, Robert R. Dogonowski
openaire   +1 more source