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Tax smoothing with immigration in an overlapping generations economy
Applied Economics Letters, 2018ABSTRACTImmigration policy in an overlapping generations economy is politically determined in response to government spending shocks, where the government finances its spending with proportional income taxes and is subject to a balanced budget. The young cohort is always the majority and dictates policy.
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U.S. States, the Medicaid Program, and Tax Smoothing
Southern Economic Journal, 2004This paper tests the tax smoothing theory by focusing on its implication that a change in permanent government spending should result in an equal sized change in the tax rate. The effect of Medicaid, a state administered, federal and state funded medical insurance program for the poor, on state tax rates is investigated. The Medicaid program provides a
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A note on testing for tax-smoothing in general equilibrium [PDF]
Barro’s original partial equilibrium tax-smoothing model has generated a tremendous amount of empirical interest over the last several decades. However, to date, there has been no formal empirical testing of the more recent general equilibrium renditions of this model.
Jim Malley, Apostolis Philippopoulos
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Effect Of Deferred Tax Assets, Tax Planning And Profitability On Income Smoothing
2023In the study, it is aimed to determine the effects of deferred tax assets, tax planning and profitability levels on the profit smoothing of businesses traded in the Borsa Istanbul (BIST) food and beverage index. In this direction, data on the profit/loss statement and financial position statements of the companies traded in the food and beverage index ...
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Consumption smoothing and the measured regressivity of consumption taxes [PDF]
In this article, we address two questions. First, how will a move to pure consumption taxation matter for aggregate outcomes? Second, how regressive are consumption taxes? We find as follows. First, a move to a consumption tax will increase savings taken into retirement but will not alter either labor supply or consumption variability substantially ...
Kartik B. Athreya, Devin Reilly
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Tax smoothing and optimal inflation persistence in RBC monetary models revisited
Scottish Journal of Political Economy, 2022Mehrab Kiarsi
exaly
Tax Smoothing in Frictional Labor Markets: A Reply
Journal of Political Economy, 2023David M. Arseneau, Sanjay K. Chugh
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Tax Smoothing and Bangladesh Government Debt
立命館経済学, 2020BEGUM, Dilruba, FLATH, David
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The experience of some OECD economies on tax smoothing
Applied Economics, 2013Tilak Abeysinghe
exaly

