search query: @author Adler, J. / total: 5
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| Author: | Adler, J. |
| Title: | The tax-smoothing hypothesis: evidence from Sweden, 1952-1999 |
| Journal: | Scandinavian Journal of Economics
2006 : VOL. 108:1, p. 81-95 |
| Index terms: | taxation budget Sweden |
| Language: | eng |
| Abstract: | The objective of this study is to test whether Barro's (1979) tax-smoothing hypothesis can explain the shifts in the Swedish central goverment's budget balance during recent decades. Findings show that tax smoothing can explain about 60 percent of the variability in the budget surplus. |
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