Structural breaks, debt limits and the tax smoothing hypothesis : theory and evidence from the OECD countries
Year of publication: |
2021
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Authors: | Angyridis, Constantine ; Michelis, Leo |
Published in: |
Empirical economics : a quarterly journal of the Institute for Advanced Studies. - Berlin : Springer, ISSN 1435-8921, ZDB-ID 1462176-9. - Vol. 60.2021, 3, p. 1283-1307
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Subject: | Tax smoothing | Optimal taxation | Incomplete markets | Debt limits | Structural breaks | OECD-Staaten | OECD countries | Strukturbruch | Structural break | Öffentliche Schulden | Public debt | Steuerpolitik | Tax policy | Optimale Besteuerung | Theorie | Theory | Unvollkommener Markt | Incomplete market | Schätzung | Estimation | Haushaltsdefizit | Budget deficit |
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