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Author Cashin, Paul.

Title Tax Smoothing in a Financially Repressed Economy [electronic resource] : Evidence from India / Paul Cashin.

Published Washington, D.C. : International Monetary Fund, 1998.


Location Call No. Status
Physical description 1 online resource (43 p.)
Series IMF Working Papers; Working Paper ; No. 98/122
IMF Working Papers; Working Paper ; No. 98/122
Summary India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit: tax smoothing and tax tilting. This paper tests a version of Barro's tax-smoothing model, using Indian data for the period 1951-52 to 1996-97. The empirical results indicate that the central government of India has tax-smoothed, while the regional governments of India have not. The paper also finds evidence of tax tilting, reflected in financial repression, which has led to the accumulation of excessive public liabilities.
Notes Description based on print version record.
Other author Cashin, Paul.
Olekalns, Nilss.
Sahay, Ratna.
Subject Budget Constraint
Budget Surplus
Financial Repression
Fiscal Deficits
Government Expenditure
Tax Smoothing
ISBN 1451854463 : 15.00 USD
ISSN 1018-5941
Standard Number 10.5089/9781451854466.001