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Cashin et al., 2003 - Google Patents

Tax smoothing, tax tilting and fiscal sustainability in Pakistan

Cashin et al., 2003

Document ID
14932854440438863786
Author
Cashin P
Haque N
Olekalns N
Publication year
Publication venue
Economic Modelling

External Links

Snippet

Pakistan has a long history of running fiscal deficits. There are two broad considerations motivating a government to run a deficit—tax smoothing and tax tilting. Tax-smoothing behavior results in fiscal deficits because in the presence of non-lump-sum taxes, optimizing …
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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
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