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- W2093289964 abstract "This paper tests R. J. Barro's (1979) tax-smoothing hypothesis and N. G. Mankiw's (1987) revenue-smoothing hypothesis using quarterly data for four countries--Canada, France, the United Kingdom, and the United States. The tests are conducted using recent advances in the theory of integrated regressors, the single-equation approach (with the time series properties of the data imposed in estimation and hypothesis testing) as well as the multiequation VAR approach, which treats all variables as part of a joint process. There is considerable evidence for tax-smoothing (and inflation-smoothing) but none for revenue-smoothing. Copyright 1999 by Royal Economic Society." @default.
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- W2093289964 date "1999-04-01" @default.
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- W2093289964 title "International evidence on the tax- and revenue-smoothing hypotheses" @default.
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- W2093289964 doi "https://doi.org/10.1093/oep/51.2.387" @default.
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