Arbeitspapier
Tax Policy with Uncertain Future Costs: Some Simple Models
This paper considers the extent to which the standard argument, that the disproportionate excess burden of taxation suggests the use of tax-smoothing in the face of future cost increases, is modified by uncertainty regarding the future. The role of uncertainty and risk aversion are examined using several highly simplified models involving a possible future contingency requiring an increase in tax-financed expenditure.
- ISBN
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978-0-478-40304-6
- Language
-
Englisch
- Bibliographic citation
-
Series: New Zealand Treasury Working Paper ; No. 13/07
- Classification
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Criteria for Decision-Making under Risk and Uncertainty
Micro-Based Behavioral Economics: General‡
- Subject
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Tax Smoothing
Uncertainty
Risk Aversion
Excess Burden
Steuerpolitik
Entscheidung unter Unsicherheit
Risikoaversion
Intertemporale Entscheidung
Excess Burden
Optimale Besteuerung
Theorie
- Event
-
Geistige Schöpfung
- (who)
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Ball, Christopher
Creedy, John
- Event
-
Veröffentlichung
- (who)
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New Zealand Government, The Treasury
- (where)
-
Wellington
- (when)
-
2013
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Ball, Christopher
- Creedy, John
- New Zealand Government, The Treasury
Time of origin
- 2013
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