Construct · 1 fields · 1 citations

tax smoothing: a standalone construct

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Public finance

the idea that governments should keep tax rates steady over time and use borrowing to absorb temporary spending needs.

In public finance, tax smoothing refers to the idea that governments should keep tax rates steady over time and use borrowing to absorb temporary spending needs. This meaning comes from Barro (1979) in Journal of Political Economy.[1]

Unit
Recovery means
Measured by

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References

Barro, R. J. (1979). On the Determination of the Public Debt. Journal of Political Economy, 87(5, Part 1), 940-971. https://doi.org/10.1086/260807

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