Testing for tax smoothing in a general equilibrium model of growth
Abstract
This paper constructs and formally tests a general equilibrium model of long-term growth and endogenous fiscal policy. In this model policymakers find it optimal to keep the income tax rate constant over time. Tax revenues finance public consumption and public production services, with the latter generating long-term growth. Surprisingly, despite its popularity amongst theorists, there have thus far been no formal econometric tests of this Barro-type general equilibrium model. We find that data from 22 OECD economies uniformly reject this model over the period 1960- 1996.(This abstract was borrowed from another version of this item.)
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Bibliographic Info
Article provided by Elsevier in its journal European Journal of Political Economy.
Volume (Year): 18 (2002)
Issue (Month): 2 (June)
Pages: 301-315
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Web page: http://www.elsevier.com/locate/inca/505544
Related research
Keywords:Other versions of this item:
- Jim Malley & Apostolis Philippopoulos & George Economides, 1999. "Testing For Tax Smoothing In A General Equilibrium Model Of Growth," Working Papers 1999_22, Business School - Economics, University of Glasgow.
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Jim Malley & Apostolis Philippopoulos, 2000.
"Economic Growth and Endogenous Fiscal Policy: In Search of a Data Consistent General Equilibrium Model,"
CESifo Working Paper Series
235, CESifo Group Munich.
- Jim Malley & Apostolis Philippopoulos, 1999. "Economic Growth And Endogenous Fiscal Policy: In Search Of A Data Consistent General Equilibrium Model," Working Papers 1999_18, Business School - Economics, University of Glasgow, revised Jan 1998.
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