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Tax Smoothing and Expenditure Creep

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Abstract

Tax smoothing minimises the economic costs of raising taxes to finance a varying profile of expenditure. This standard result assumes that expenditure pressures do not vary with the short term fiscal position. In the presence of expenditure creep, however, tax smoothing is no longer optimal tax policy.

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  • Chris Pinfield, 1998. "Tax Smoothing and Expenditure Creep," Treasury Working Paper Series 98/09, New Zealand Treasury.
    • Handle: RePEc:nzt:nztwps:98/09
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    File URL: https://treasury.govt.nz/sites/default/files/2007-10/twp98-09.pdf
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    Cited by:

    1. Felicity C Barker & Robert A Buckle & Robert W St Clair, 2008. "Roles of Fiscal Policy in New Zealand," Treasury Working Paper Series 08/02, New Zealand Treasury.
    2. Nick Davis & Richard Fabling, 2002. "Population Ageing and the Efficiency of Fiscal Policy in New Zealand," Treasury Working Paper Series 02/11, New Zealand Treasury.
    3. Nick Davis, 2001. "Does Crown Financial Portfolio Composition Matter?," Treasury Working Paper Series 01/34, New Zealand Treasury.

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