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...

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Bibliographic Details
Main Authors: Mesut KARAKAS, Taner Taner, Halit YANIKKAYA
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