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Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia

Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia »

Source: Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia

Volume/Issue: 1999/63

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1999

ISBN: 9781451848403

Keywords: Fiscal policy, Sri Lanka, Pakistan, Tax smoothing, tax tilting, fiscal sustainability, budget surplus, equation, fiscal deficits, government spending

This paper tests a version of Barro's tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 19...

Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia

Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia »

Volume/Issue: 1999/63

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1999

DOI: http://dx.doi.org/10.5089/9781451848403.001

ISBN: 9781451848403

Keywords: Fiscal policy, Sri Lanka, Pakistan, Tax smoothing, tax tilting, fiscal sustainability, budget surplus, equation, fiscal deficits, government spending

This paper tests a version of Barro's tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 19...