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Some Long Run Evidence on Tax Smoothing

Author

Listed:
  • Crosby, M.
  • Olekalns, N.

Abstract

We use a model of intertemporal tax smoothing to examine long run data on fiscal policy in the United States, the United Kingdom, and Australia. We find that the intertemporal model provides a good description of tax policy for the United States but is rejected for Australia and for the UK.

Suggested Citation

  • Crosby, M. & Olekalns, N., 1998. "Some Long Run Evidence on Tax Smoothing," Department of Economics - Working Papers Series 609, The University of Melbourne.
    • Handle: RePEc:mlb:wpaper:609
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    Citations

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    Cited by:

    1. O. Henry & N. Olekalns, 2010. "Peacock and Wiseman's displacement hypothesis: some new long-run evidence for the UK," Applied Economics, Taylor & Francis Journals, vol. 42(11), pages 1455-1460.
    2. Henry, O. & Olekalns, N., 2000. "The Displacement Hypothesis and Government Spending in the United Kingdom: some new Long-Run Evidence," Department of Economics - Working Papers Series 750, The University of Melbourne.
    3. Cashin, P. & Haque, N. & Olekalns, N., 1999. "Spend Now, Pay Later? Tax Smoothing & Fiscal Sustainability in South Asia," Department of Economics - Working Papers Series 700, The University of Melbourne.
    4. Gerhard Reitschuler, 2010. "Fiscal Policy And Optimal Taxation: Evidence From A Tax Smoothing Exercise," Scottish Journal of Political Economy, Scottish Economic Society, vol. 57(2), pages 238-252, May.
    5. Samia OMRANE BELGUITH & Foued Badr GABSI & Ameni MTIBAA, 2018. "Tax smoothing hypothesis: The Tunisian case," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(617), W), pages 169-178, Winter.
    6. Gerhard Reitschuler, 2011. "Optimal taxation and budget deficits: Evidence for the EU's New Member States," Economics Bulletin, AccessEcon, vol. 31(3), pages 2593-2602.
    7. Samuel Bonzu, 2022. "Fiscal Policy and Optimal Taxation in Sierra Leone: Testing for Tax Smoothing Hypothesis," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 14(2), pages 1-61, February.

    More about this item

    Keywords

    TAXES ; FISCAL POLICY;

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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