Since 2014
A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
Transylvanian Review of Administrative Sciences
View Archive Info| Field | Value | |
| Title |
A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
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| Creator |
KARAKAS, Mesut; Assistant Professor, Department of Economics, Gebze Institute of Technology, Gebze/Kocaeli, Turkey Taner, Taner; Department of International Trade and Finance, Adana Science and Technology University,Seyhan/Adana, Turkey YANIKKAYA, Halit; Professor, Department of Economics, Gebze Institute of Technology, Gebze/Kocaeli, Turkey |
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| Subject |
tax smoothing; vector autoregression model; optimal taxation; public debt management; Turkey
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| Description |
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-regression results initially point out the existence of tax smoothing in Turkey. However, further in-depth analyses by means of the vector auto-regression model provide strong evidence against the tax smoothing hypothesis for the Turkish case as contemporary tax rates can be predicted with using lagged values of tax rates and government spending rates.
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| Publisher |
Babes Bolyai University
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| Contributor |
—
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| Date |
2014-06-09
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://rtsa.ro/tras/index.php/tras/article/view/20
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| Source |
Transylvanian Review of Administrative Sciences; 2014: Issue No. 42 E/June; 78-93
1842-2845 |
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| Language |
eng
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| Relation |
http://rtsa.ro/tras/index.php/tras/article/view/20/17
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| Rights |
Copyright (c) 2014 Transylvanian Review of Administrative Sciences
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