IDEAS home Printed from https://ideas.repec.org/a/spr/empeco/v24y1999i4p655-666.html
   My bibliography  Save this article

Tax reforms and the growth of government

Author

Listed:
  • Steven M. Sheffrin

    (University of California, Davis College Of Letters and Science, One Shields Avenue, Davis, CA 95616-8572, USA)

Abstract

This paper analyzes alternative approaches to measuring the effects of structural tax changes on government growth. It first reviews traditional time series approaches that attempt to disentangle the causal relationships between taxes and spending. It explains why these methods are incapable of uncovering the true causal links because of problems of observational equivalence and why institutional data can assist in making this determination. It then presents the methods and results from two alternative approaches and studies that analyze the effects of changes in tax structures on government growth. Both methods rely on econometric and institutional analysis.

Suggested Citation

  • Steven M. Sheffrin, 1999. "Tax reforms and the growth of government," Empirical Economics, Springer, vol. 24(4), pages 655-666.
  • Handle: RePEc:spr:empeco:v:24:y:1999:i:4:p:655-666
    Note: received: November 1997/Final version received: February 1999
    as

    Download full text from publisher

    File URL: http://link.springer.de/link/service/journals/00181/papers/9024004/90240655.pdf
    Download Restriction: Access to the full text of the articles in this series is restricted
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Causality; tax reforms; government growth;
    All these keywords.

    JEL classification:

    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • B40 - Schools of Economic Thought and Methodology - - Economic Methodology - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:empeco:v:24:y:1999:i:4:p:655-666. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.