Browsing Department of Economics (ECO) by Subject "tax smoothing"

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Browsing Department of Economics (ECO) by Subject "tax smoothing"

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    Title: Prudent Budgetary Policy Political Economy of Precautionary Taxation  Author(s): VAN DER PLOEG, Frederick Date: 2007 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: The theory of tax smoothing and determination of public debt with uncertain future national income is extended for prudence. A prudent government deliberately underestimates future national income and the tax base, ...