A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and real output data. Unit root tests and auto-reg...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Babes Bolyai University
2014-06-01
|
Series: | Transylvanian Review of Administrative Sciences |
Subjects: | |
Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/20 |