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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: 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...