121
Views
4
CrossRef citations to date
0
Altmetric
Original Articles

Does the Chilean government smooth taxes? A tax-smoothing model with revenue collection from a natural resource

&
Pages 421-425 | Published online: 18 Nov 2010

References

  • Barro , R.J. 1979 . On the determination of the public debt . Journal of Political Economy , 87 : 940 – 71 .
  • Cashin , P. , Olekalns , N. and Sahay , R. 1998 . Tax smoothing in a financially repressed economy: evidence from India , Washington, DC : A Working Paper of the International Monetary Fund, WP/98/122, International Monetary Fund Research Department .
  • Cover, J. P. and Pasten, R. (2009) Tax-smoothing in Chile, University of Alabama Working Paper http://papers.ssrn.com/sol3/papers.cfm?abstract_id= 1550257 (http://papers.ssrn.com/sol3/papers.cfm?abstract_id= 1550257) (Accessed: 12 February 2010 ).
  • Crispi , J. and Vega , A. 2003 . Sostenibilidad y regla fiscal: analisis e indicadores para Chile, Estudios de Finanzas Públicas, Dirección de Presupuesto, Ministerio de Hacienda
  • Dickey , D.A. and Fuller , W.A. 1979 . Distribution of the estimators for autoregressive time series with a unit root . Journal of the American Statistical Association , 74 : 427 – 31 .
  • Ghosh , A.R. 1995a . Intertemporal tax-smoothing and the government budget surplus: Canada and United States . Journal of Money, Credit and Banking , 27 : 1033 – 45 .
  • Ghosh , A. 1995b . International capital mobility amongst the major industrialized countries: too little or too much? . Economic Journal , 105 : 107 – 28 .
  • Huang , C. and Lin , K.S. 1993 . Deficits, government expenditures, and tax smoothing in the United States: 1929–1988 . Journal of Monetary Economics , 31 : 317 – 39 .
  • Olekalns , N. 1996 . Australian evidence on tax smoothing and the optimal budget surplus , Melbourne : The University of Melbourne . Research Paper No. 538
  • Pasten , R. 2006 . Three essays in fiscal policy , Tuscaloosa, , Alabama : Doctoral Dissertation, The University of Alabama .
  • Phillips , P.C. B and Perron , P. 1988 . Testing for a unit root in time series regression . Biometrika , 75 : 335 – 46 .
  • Salas , S. 2002 . The intertemporal approach to the current account: evidence from Chile . Revista de Analisis Economico , 17 : 95 – 121 .
  • Vergara , R. 2002 . Política fiscal y sostenibilidad fiscal en Chile . Centro de Estudios Publicos , 88 : 45 – 65 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.