Are state and provincial governments tax smoothing? Evidence from panel data

Southern Economic Journal

Volumn 62, Issue 4, 1996, Pages 979-988

  Strazicich, Mark C ^a  

^a OHIO STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030548925     PISSN: 00384038     EISSN: None     Source Type: Journal    
DOI: 10.2307/1060942     Document Type: Article

References (19)

1. Barro, Robert J., "On the Determination of the Public Debt." Journal of Political Economy, October 1979, 940-71.
2. _, "On the Predictability of Tax-Rate Changes." Working Paper, University of Rochester, October 1981.
3. _, "U.S. Deficits Since World War I." Scandinavian Journal of Economics 88, 1986, 195-222.
4. Benjamin, Daniel K. and Levis A. Kochin. "A Theory of State and Local Government Debt." Working Paper, University of Washington, November 1978.
5. _, "A Proposition on Windfalls and Taxes when Some but not All Resources Are Mobile." Economic Inquiry, July 1982, 393-404.
6. Bizer, David S. and Steven N. Durlauf, "Testing the Positive Theory of Government Finance." Journal of Monetary Economics, August 1990, 123-41.
7. _, "Erratum." Journal of Monetary Economics, February 1991, 149.
8. Dickey, David A. and Wayne A. Fuller, "Distribution of the Estimators for Autoregressive Time Series with a Unit Root." Journal of the American Statistical Association, June 1979, 427-31.
9. Evans, Paul20and Georgios Karras. "Are Government Activities Productive? Evidence from a Panel of U.S. States." Working Paper, The Ohio State University, December 1991.
10. Gupta, Kanhaya L., "Optimal Taxation Policy: Evidence from Canada." Public Finance 47, 1992, 193-200.
11. Huang, Chao-Hsi and Kenneth S. Lin, "Deficits, Government Expenditures, and Tax Smoothing in the United States: 1929-1988." Journal of Monetary Economics, June 1993, 317-39.
12. Horrigan, Brian R., "The Determinants of the Public Debt in the United States, 1953-1978." Economic Inquiry, January 1986, 11-23.
13. Kochin, Levis, Daniel Benjamin, and Mark Meador. "The Observational Equivalence of Rational and Irrational Consumers if Taxation Is Efficient," in West Coast Federal Reserve/Academic Conference 1985. San Francisco: Federal Reserve Bank of San Francisco, 1986.
14. Levin, Andrew and Chien-Fu Lin. "Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties." Working Paper, University of California at San Diego, May 1992.
15. Said, Said E. and David A. Dickey, "Testing for Unit Roots in Autoregressive-Moving Average Models of Unknown Order." Biometrika 71, 1984, 599-604.
16. Sahasakul, Chaipat, "The U.S. Evidence on Optimal Taxation over Time." Journal of Monetary Economics, November 1986, 251-75.
17. Statistics Canada. Report on the Demographic Situation in Canada. Catalogue 91-209E. Ottawa, 1987.
18. Trehan, Bharat and Carl E. Walsh, "Common Trends, the Government's Budget Constraint, and Revenue Smoothing." Journal of Economic Dynamics and Control, June 1988, 425-44.
19. U.S. Bureau of the Census. Geographical Mobility: March 1985 to March 1986. Series P-20, No. 425. Washington, D.C., 1988, 1.