Verfügbarkeit: Tax Smoothing in a Financially Repressed Economy

Tax Smoothing in a Financially Repressed Economy: Evidence From India

India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit: tax smoothing and tax tilting. This paper tests a version of Barro's tax-smoothing model, using Indian data for the period 1951-52 to 1996-97. The empirical results indicate tha...

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1. Verfasser:	Cashin, Paul (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1998
Schriftenreihe:	IMF Working Papers Working Paper No. 98/122
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit: tax smoothing and tax tilting. This paper tests a version of Barro's tax-smoothing model, using Indian data for the period 1951-52 to 1996-97. The empirical results indicate that the central government of India has tax-smoothed, while the regional governments of India have not. The paper also finds evidence of tax tilting, reflected in financial repression, which has led to the accumulation of excessive public liabilities
Beschreibung:	1 Online-Ressource (43 p)
ISBN:	1451854463 9781451854466

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spelling	Cashin, Paul Verfasser aut Tax Smoothing in a Financially Repressed Economy Evidence From India Cashin, Paul Washington, D.C International Monetary Fund 1998 1 Online-Ressource (43 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 98/122 India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit: tax smoothing and tax tilting. This paper tests a version of Barro's tax-smoothing model, using Indian data for the period 1951-52 to 1996-97. The empirical results indicate that the central government of India has tax-smoothed, while the regional governments of India have not. The paper also finds evidence of tax tilting, reflected in financial repression, which has led to the accumulation of excessive public liabilities Online-Ausg Olekalns, Nilss Sonstige oth Sahay, Ratna Sonstige oth http://elibrary.imf.org/view/IMF001/06728-9781451854466/06728-9781451854466/06728-9781451854466.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Cashin, Paul Tax Smoothing in a Financially Repressed Economy Evidence From India
title	Tax Smoothing in a Financially Repressed Economy Evidence From India
title_auth	Tax Smoothing in a Financially Repressed Economy Evidence From India
title_exact_search	Tax Smoothing in a Financially Repressed Economy Evidence From India
title_exact_search_txtP	Tax Smoothing in a Financially Repressed Economy Evidence From India
title_full	Tax Smoothing in a Financially Repressed Economy Evidence From India Cashin, Paul
title_fullStr	Tax Smoothing in a Financially Repressed Economy Evidence From India Cashin, Paul
title_full_unstemmed	Tax Smoothing in a Financially Repressed Economy Evidence From India Cashin, Paul
title_short	Tax Smoothing in a Financially Repressed Economy
title_sort	tax smoothing in a financially repressed economy evidence from india
title_sub	Evidence From India
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