Tax smoothing hypothesis: A Turkish case

We tested the tax smoothing hypothesis for Turkey using annual data for the period of 1949-2010. Although our preliminary estimation results imply the existence of the weak form of tax smoothing for Turkey, further tests indicate the violation of exogeneity of permanent government spending,...

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Bibliographic Details
Published in:Panoeconomicus
Main Authors: Turan Taner, Karakas Mesut, Yanikkaya Halit
Format: Article
Language:English
Published: Economists' Association of Vojvodina 2014-01-01
Subjects:
Online Access:http://www.doiserbia.nb.rs/img/doi/1452-595X/2014/1452-595X1404487T.pdf