Results 191 to 200 of about 2,315,880 (217)
Examining the acceptance of drone delivery services among Chinese consumers: A perspective from urban and rural areas. [PDF]
PLoS OneWu J, Chen Z, Zhang Z, Cen M.
europepmc +1 more source
The impact of China's super urban agglomeration strategy on industrial pollution. [PDF]
Sci RepZhang J, Han R, Li L, Zhang D, Han Y.
europepmc +1 more source
Rapid Radiation of a Plant Lineage Sheds Light on the Assembly of Dry Valley Biomes. [PDF]
Mol Biol EvolChen YP +9 more
europepmc +1 more source
The Tax-smoothing Hypothesis: Evidence from Sweden, 1952–1999
Scandinavian Journal of Economics, 2006 AbstractThis paper tests Barro's (1979) tax‐smoothing hypothesis using Swedish central government data for the period 1952–1999. According to the tax‐smoothing hypothesis, the government sets the budget surplus equal to expected changes in government expenditure.
Johan Adler
exaly +3 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Empirical Economics, 2019
In this paper, we consider the Aiyagari et al. (J Polit Econ 110(6):1220–1254, 2002) general equilibrium model of optimal taxation and show that the optimal tax rate does not necessarily imply tax smoothing, as it may depend on past government debt and can also shift with news about future changes in fiscal policy.
Constantine Angyridis, Leo Michelis
exaly +2 more sources
In this paper, we consider the Aiyagari et al. (J Polit Econ 110(6):1220–1254, 2002) general equilibrium model of optimal taxation and show that the optimal tax rate does not necessarily imply tax smoothing, as it may depend on past government debt and can also shift with news about future changes in fiscal policy.
Constantine Angyridis, Leo Michelis
exaly +2 more sources
THE TAX SMOOTHING HYPOTHESIS: SOME AUSTRALIAN EMPIRICAL RESULTS
Australian Economic Papers, 1986The central proposition of tax-smoothing theory is that intertemporally efficient marginal-tax rates will be ex ante uniform over time. Australian postwar tax rates, comprising annual data spanning the period 1949/50 to 1984/85, are found to be random walks.
Geoffrey Kingston, Allan P Layton
exaly +4 more sources
2023
Within the current field of economics literature, there exists a vast scope for more research to be conducted on optimal fiscal policy. This thesis seeks to evaluate the efficiency of the previous coalition government's fiscal policy over the past eleven years, using data from 1964/65 until 2006/07.
openaire +2 more sources
Within the current field of economics literature, there exists a vast scope for more research to be conducted on optimal fiscal policy. This thesis seeks to evaluate the efficiency of the previous coalition government's fiscal policy over the past eleven years, using data from 1964/65 until 2006/07.
openaire +2 more sources
Tax smoothing hypothesis : a case of Pakistan
2017Tax Smoothing Hypothesis (TSH) proposes that a government seeks to minimize tax distortions and does not vary tax rates directly with changes in expenditures. Instead expenditures are financed by debt and a constant tax stream is maintained. This thesis explores if TSH holds for Pakistan and finds evidence of Tax Smoothing from 1976-2014 as tax rate ...
openaire +1 more source
International evidence of tax smoothing in a panel of industrial countries [PDF]
Applied Economics, 2002 A panel of industrial countries is examined for evidence of `tax smoothing’. Tax smoothing results when governments minimize tax distortions over time. The model provides a positive theory of government debt and is due primarily to Barro. Unit root tests
NC DOCKS at Appalachian State University +1 more
exaly +1 more source