Results 271 to 280 of about 58,685 (282)
Some of the next articles are maybe not open access.
A Pareto-improving commodity tax reform under a smooth nonlinear income tax
Journal of Public Economics, 1995Abstract This paper analyzes the welfare effects of commodity tax reform in an economy with a nonlinear income tax and linear commodity taxes. The main result is that we can find a tax reform program that improves every consumer's utility in the Pareto sense unless efficiency loss in the economy is minimized under incentive compatibility.
openaire +1 more source
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.
openaire +1 more source
Tax Smoothing with Financial Instruments.
American Economic Review, 1990This paper analyzes the optimal structure of government debt in a stochastic environment. In a model with distortionary taxes, the government should smooth tax rates over states of nature as well as over time. Government liabilities should be structured to hedge against macroeconomic shocks that affect the government budget.
openaire
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
openaire +2 more sources
Tax Smoothing and Tax Avoidance
korean journal of taxation research, 2018Hyun Joo Lee, Kyu Eon Jung
openaire +1 more source
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.
openaire +1 more source
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 ...
openaire +1 more source
Tax Smoothing in Frictional Labor Markets: A Reply
Journal of Political Economy, 2023David M. Arseneau, Sanjay K. Chugh
openaire +1 more source
Tax Smoothing in Frictional Labor Markets: A Comment
Journal of Political Economy, 2023openaire +1 more source