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Revenue Smoothing in an ARIMA Framework: Evidence from the United States

In: New Trends in Macroeconomics

Author

Listed:
  • Periklis Gogas

    (University of Abertay-Dundee, North College Campus and A. Michailides S.A., Agricultural Industries)

  • Apostolos Serletis

    (University of Calgary)

Abstract

Summary This paper tests Mankiw’s [9] revenue-smoothing hypothesis, that the inflation rate moves one-for-one with the marginal tax rate in the long run, using the new average marginal tax rate series constructed by Stephenson [16] and the long-horizon regression approach developed by Fisher and Seater [5]. It reports considerable evidence against revenuesmoothing.

Suggested Citation

  • Periklis Gogas & Apostolos Serletis, 2005. "Revenue Smoothing in an ARIMA Framework: Evidence from the United States," Springer Books, in: Claude Diebolt & Catherine Kyrtsou (ed.), New Trends in Macroeconomics, pages 79-88, Springer.
    • Handle: RePEc:spr:sprchp:978-3-540-28556-4_5
    DOI: 10.1007/3-540-28556-3_5
    as

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