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Some of the next articles are maybe not open access.
What should optimal taxes smooth?
2004
Andersen, T.M., Dogonowski, R.
openaire
pure.au.dk
+1 more source
A general theory of tax-smoothing *
openaire
copy doi
(10.2139/ssrn.5086413)
openaccessbutton.org (pdf)
+1 more source
8. economic growth
1. no poverty
income smoothing
fiscal policy
16. peace & justice
jel:e62
tax-smoothing hypothesis
cointegration
rio grande do sul
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