Australian Evidence on Tax Smoothing and the Optimal Budget Surplus

Nilss Olekalns ()

No 538, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: This paper tests a version of Barro's tax smoothing hypothesis using Australian data for the period 1964/65 to 194/95. The model assumes intertemporal optimisation by a government ssking to minimise the distortionary effects of tax collection.

Keywords: TAX POLICY; PUBLIC FINANCE (search for similar items in EconPapers)
JEL-codes: H21 H22 (search for similar items in EconPapers)
Pages: 25 pages
Date: 1996
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:538

Access Statistics for this paper

More papers in Department of Economics - Working Papers Series from The University of Melbourne Department of Economics, The University of Melbourne, 4th Floor, FBE Building, Level 4, 111 Barry Street. Victoria, 3010, Australia. Contact information at EDIRC.
Bibliographic data for series maintained by Dandapani Lokanathan ().