The Tax Smoothing Hypothesis: Some Australian Empirical Results

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The Tax Smoothing Hypothesis: Some Australian Empirical Results

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Kingston, Geoffrey H
Layton, Allan P

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Geoffrey Kingston

Abstract

The 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. These findings lend some (prima facie) empirical support to the "uniformity" proposition. Copyright 1986 by Blackwell Publishers Ltd/University of Adelaide and Flinders University of South Australia

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Article provided by Blackwell Publishing in its journal Australian Economic Papers.

Volume (Year): 25 (1986)
Issue (Month): 47 (December)
Pages: 247-51
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Handle: RePEc:bla:ausecp:v:25:y:1986:i:47:p:247-51

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