Structural breaks, debt limits and the tax smoothing hypothesis: theory and evidence from the OECD countries
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Social Sciences (miscellaneous),Mathematics (miscellaneous),Statistics and Probability
Link
http://link.springer.com/content/pdf/10.1007/s00181-019-01786-2.pdf
Reference32 articles.
1. Adler J (2006) The tax-smoothing hypothesis: evidence from Sweden, 1952–1999. Scand J Econ 108(1):81–95
2. Aiyagari SR, Marcet A, Sargent TJ, Seppälä J (2002) Optimal taxation without state-contingent debt. J Polit Econ 110(6):1220–1254
3. Allingham M (1979) Inequality and progressive taxation: an example. J Public Econ 11:273–274
4. Andrews DWK, Kim J-Y (2006) Tests for cointegration breakdown over a short time period. J Bus Econ Stat 24(4):379–394
5. Angyridis C (2009) Balanced budget versus tax smoothing in a small open economy: a welfare comparison. J Macroecon 31:438–463
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