Arbeitspapier
Tax Smoothing and Expenditure Creep
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: New Zealand Treasury Working Paper ; No. 98/09
- Classification
-
Wirtschaft
- Event
-
Geistige Schöpfung
- (who)
-
Pinfield, Chris
- Event
-
Veröffentlichung
- (who)
-
New Zealand Government, The Treasury
- (where)
-
Wellington
- (when)
-
1998
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
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
- Pinfield, Chris
- New Zealand Government, The Treasury
Time of origin
- 1998
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The distributional effects of personal income tax expenditure
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Foreign direct investment, tax competition and social expenditure
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