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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.
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Tax Smoothing with Financial Instruments.

American Economic Review, 1990
This 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.
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U.S. States, the Medicaid Program, and Tax Smoothing

Southern Economic Journal, 2004
This 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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Tax Smoothing and Tax Avoidance

korean journal of taxation research, 2018
Hyun Joo Lee, Kyu Eon Jung
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Tax smoothing with immigration in an overlapping generations economy

Applied Economics Letters, 2018
ABSTRACTImmigration 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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Effect Of Deferred Tax Assets, Tax Planning And Profitability On Income Smoothing

2023
In 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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Tax Smoothing in Frictional Labor Markets: A Reply

Journal of Political Economy, 2023
David M. Arseneau, Sanjay K. Chugh
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Tax smoothing and optimal inflation persistence in RBC monetary models revisited

Scottish Journal of Political Economy, 2022
Mehrab Kiarsi
exaly  

Tax Smoothing and Population Ageing

2009
John Creedy, Ross Guest
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Deficits, government expenditures, and tax smoothing in the United States: 1929–1988

Journal of Monetary Economics, 1993
Chao-Hsi Huang
exaly