Tax Policy with Uncertain Future Costs: Some Simple Models
| 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.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 | en_NZ | |
| dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/18781 | |
| 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.rights.rightsholder | http://www.victoria.ac.nz/sacl/about/cpf | 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.subject.anzsrcforV2 | 380115 Public economics - taxation and revenue | en_NZ |
| vuwschema.type.vuw | Working or Occasional Paper | en_NZ |
