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
-
978-0-478-40304-6
- Sprache
-
Englisch
- Erschienen in
-
Series: New Zealand Treasury Working Paper ; No. 13/07
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Criteria for Decision-Making under Risk and Uncertainty
Micro-Based Behavioral Economics: General‡
- Thema
-
Tax Smoothing
Uncertainty
Risk Aversion
Excess Burden
Steuerpolitik
Entscheidung unter Unsicherheit
Risikoaversion
Intertemporale Entscheidung
Excess Burden
Optimale Besteuerung
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ball, Christopher
Creedy, John
- Ereignis
-
Veröffentlichung
- (wer)
-
New Zealand Government, The Treasury
- (wo)
-
Wellington
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Ball, Christopher
- Creedy, John
- New Zealand Government, The Treasury
Entstanden
- 2013