Structural breaks, debt limits and the tax smoothing hypothesis: theory and evidence from the OECD countries
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DOI: 10.1007/s00181-019-01786-2
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Cited by:
- Emilio Congregado & Vicente Esteve & Juan A. María A. Prats, 2024. "Optimal public deficit and tax-smoothing in the Spanish economy, 1850-2022," Working Papers 2401, Department of Applied Economics II, Universidad de Valencia.
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More about this item
Keywords
Tax smoothing; Optimal taxation; Incomplete markets; Debt limits; Structural breaks;All these keywords.
JEL classification:
- E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H6 - Public Economics - - National Budget, Deficit, and Debt
Statistics
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