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Tax Smoothing with Stochastic Interest Rates: A Re-assessment of Clinton's Fiscal Legacy

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Author Info
Huw Lloyd-Ellis () (CREFE and Queen's University)
Shiqiang Zhang (University of Chicago)
Xiaodong Zhu () (University of Toronto)

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Abstract

The return to sound fiscal policy after the high budget deficits of the 1980s and early 1990s has been hailed by many as the Clinton administration's most important achievement. In this article, we evaluate post-war, US fiscal policy using an extension of Barro's (1979) tax-smoothing model, generalized to allow for stochastic variation in interest rates and growth rates. We show that the evolution of the US debt-GDP ratio has been remarkably consistent with the tax-smoothing paradigm, even during the 1980s. The only major departure occurred during the late 1990s, when the debt-GDP ratio fell more rapidly than predicted by optimal tax smoothing.

Le retour vers une politique fiscale raisonnable après les déficits budgétaires élevés des années 1980 et du début des années 1990 a été acclamé par beaucoup comme la réalisation la plus importante de l'administration Clinton. Dans cet article, nous évaluons la politique fiscale des États-Unis d'après-guerre en utilisant une extension du modèle de lissage des impôts de Barro (1979), modèle généralisé pour permettre des variations stochastiques des taux d'intérêt et des taux de croissance. Nous montrons que l'évolution de ratio dette/PIB américain a été remarquablement conséquent avec le paradigme de lissage des impôts, même durant les années 1980. Le seul écart important a eu lieu durant la fin des années 1990, lorsque le ratio dette/PIB est tombé plus rapidement que ce qu'aurait prédit un lissage optimal des impôts.

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Publisher Info
Paper provided by CREFE, Université du Québec à Montréal in its series Cahiers de recherche CREFE / CREFE Working Papers with number 125.

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Length: 30 pages
Date of creation: Feb 2001
Date of revision:
Handle: RePEc:cre:crefwp:125

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Related research
Keywords: public debt; tax smoothing; stochastic discouting;

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Find related papers by JEL classification:
E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
F3 - International Economics - - International Finance
H6 - Public Economics - - National Budget, Deficit, and Debt

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  1. Canadian Macro Study Group
References listed on IDEAS
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  1. Barro, Robert J, 1979. "On the Determination of the Public Debt," Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 940-71, October. [Downloadable!] (restricted)
  2. Jagannathan, Ravi & Wang, Zhenyu, 1996. " The Conditional CAPM and the Cross-Section of Expected Returns," Journal of Finance, American Finance Association, vol. 51(1), pages 3-53, March. [Downloadable!] (restricted)
    Other versions:
  3. Alberto Alesina & Roberto Perotti, 1994. "The Political Economy of Budget Deficits," NBER Working Papers 4637, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  4. John Y. CAMPBELL & Luis VICEIRA, 1998. "Who Should Buy Long-Term Bonds?," FAME Research Paper Series rp5, International Center for Financial Asset Management and Engineering. [Downloadable!]
    Other versions:
  5. Huw Lloyd-Ellis & Xiaodong Zhu, 2000. "Fiscal Shocks and Fiscal Risk Management," Cahiers de recherche CREFE / CREFE Working Papers 108, CREFE, Université du Québec à Montréal. [Downloadable!]
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  6. Zhu, Xiaodong, 1992. "Optimal fiscal policy in a stochastic growth model," Journal of Economic Theory, Elsevier, vol. 58(2), pages 250-289, December. [Downloadable!] (restricted)
  7. Plosser, Charles I., 1982. "Government financing decisions and asset returns," Journal of Monetary Economics, Elsevier, vol. 9(3), pages 325-352. [Downloadable!] (restricted)
  8. Chari, V V & Christiano, Lawrence J & Kehoe, Patrick J, 1994. "Optimal Fiscal Policy in a Business Cycle Model," Journal of Political Economy, University of Chicago Press, vol. 102(4), pages 617-52, August. [Downloadable!] (restricted)
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  9. Lucas, Robert Jr. & Stokey, Nancy L., 1983. "Optimal fiscal and monetary policy in an economy without capital," Journal of Monetary Economics, Elsevier, vol. 12(1), pages 55-93. [Downloadable!] (restricted)
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  10. Albert Marcet & Thomas J. Sargent & Juha Seppala, 1996. "Optimal Taxation without State-Contingent Debt," Economics Working Papers 170, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2001. [Downloadable!]
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  11. Bohn, Henning, 1995. "The Sustainability of Budget Deficits in a Stochastic Economy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 27(1), pages 257-71, February. [Downloadable!] (restricted)
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  12. Nouriel Roubini & Jeffrey Sachs, 1988. "Political and Economic Determinants of Budget Deficits in the IndustrialDemocracies," NBER Working Papers 2682, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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