dc.contributor.author |
Ball, Christopher |
|
dc.contributor.author |
Creedy, John |
|
dc.date.accessioned |
2013-07-11T03:24:45Z |
|
dc.date.accessioned |
2022-07-05T02:47:02Z |
|
dc.date.available |
2013 |
|
dc.date.available |
2013-07-11T03:24:45Z |
|
dc.date.available |
2022-07-05T02:47:02Z |
|
dc.date.copyright |
2013 |
|
dc.date.issued |
2013 |
|
dc.identifier.uri |
https://ir.wgtn.ac.nz/handle/123456789/18781 |
|
dc.description.abstract |
This paper considers the extent to which the standard argument, that the disproportionate excess burden of taxation suggests the use of tax-smoothing in the face of future cost increases, is modified by uncertainty regarding the future. The role of uncertainty and risk aversion are examined using several highly simplified models involving a possible future contingency requiring an increase in tax-financed expenditure. |
en_NZ |
dc.format |
pdf |
en_NZ |
dc.language.iso |
en_NZ |
|
dc.publisher |
Te Herenga Waka—Victoria University of Wellington |
en_NZ |
dc.relation.ispartofseries |
Working Papers Public Finance ; 06/2013 |
en_NZ |
dc.subject |
Tax smoothing |
en_NZ |
dc.subject |
Uncertainty |
en_NZ |
dc.subject |
Risk |
en_NZ |
dc.subject |
Excess burden |
en_NZ |
dc.title |
Tax Policy with Uncertain Future Costs: Some Simple Models |
en_NZ |
dc.type |
Text |
en_NZ |
vuwschema.contributor.unit |
School of Accounting and Commercial Law |
en_NZ |
vuwschema.subject.anzsrcfor |
140215 Public Economics - Taxation and Revenue |
en_NZ |
vuwschema.type.vuw |
Working or Occasional Paper |
en_NZ |
vuwschema.subject.anzsrcforV2 |
380115 Public economics - taxation and revenue |
en_NZ |
dc.rights.rightsholder |
http://www.victoria.ac.nz/sacl/about/cpf |
en_NZ |