文章基本信息
- 标题：Optimal taxation and budget deficits: Evidence for the EU's New Member States
- 本地全文：下载
- 作者：Gerhard Reitschuler
- 期刊名称：Economics Bulletin
- 电子版ISSN：1545-2921
- 出版年度：2011
- 卷号：31
- 期号：3
- 页码：2593-2602
- 出版社：Economics Bulletin
- 摘要：The tax smoothing hypothesis (TSH) is tested for the New Member States of the European Union. Our results show that the TSH holds for five countries, the introduction of the Maastricht 3%-deficit rule, however, had very little effect with regard to the validity of the TSH
