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Article(electronic)#21994
Government Spending, Taxes, and Economic Growth
In: IMF Working Paper, p. 1-36
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Book chapter(electronic)#41998
Taxing and Spending: Tax Revolt or Tax Protest?
In: The Scope of Government, p. 121-148
Article(electronic)#52012
Social Spending, Taxes and Income Redistribution in Uruguay
In: Departamento de Economia, Facultad de Ciencias Socilaes Universidad de la Republica, Documentos de Trabajo 12/12
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Article(electronic)#6November 1989
Spending, taxes and deficits: International-intertemporal approach
In: Journal of international economics, Volume 27, Issue 3-4, p. 390
ISSN: 0022-1996
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Article(electronic)#71980
Spending Tax Dollars: Federal Expenditures 1980-81
In: Canadian public policy: Analyse de politiques, Volume 6, Issue 4, p. 709
ISSN: 1911-9917
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Article(electronic)#82013
Social Spending, Taxes and Income Redistribution in Uruguay
In: World Bank Policy Research Working Paper No. 6380
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Transfer Spending, Taxes, and the American Welfare State
In: Springer eBook Collection
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Article(electronic)#10February 1992
Transfer spending, taxes, and the American welfare state
In: European Journal of Political Economy, Volume 8, Issue 1, p. 145-147
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Article(print)#111968
If you plan to go abroad--how spending tax would hit you
In: U.S. news & world report, Volume 64, p. 93-94
ISSN: 0041-5537
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Article(electronic)#122018
Fiscal Space and Government-Spending & Tax-Rate Cyclicality Patterns: A Cross-Country Comparison, 1960-2016
In: NBER Working Paper No. w25012
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Book(electronic)#132003
Expenditure Tax
In: Routledge library editions. Economics
In: Public economics 4
'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph. 'One of the most stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following: * Income, Expenditure and Taxable Capacity * The Concept of Income in Economic Theory * Taxation and Savings * Taxation and risk-bearing * Taxation and the Incentive to Work * Company Taxation * Taxation and Economic Progress Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.
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Article(print)#141958
Outlook on spending--taxes--labor laws: interviews with 16 new senators: What they are for, what they are against
In: U.S. news & world report, Volume 45, p. 32-37
ISSN: 0041-5537
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Open Access#152017
Analysis of Asymmetries in the Tax-Spending Nexus in Burundi
Abstract. This study examines the asymmetries in the tax-spending nexus for Burundi using a three-variable model. The study employs a threshold cointegration test with asymmetric adjustment advanced by Enders & Siklos (2001). The findings indicate that government spending, taxes and grants are cointegrated with asymmetric adjustment. Causality tests from the estimated asymmetric error correction model suggest that in the short run there is an independent relationship between government spending and taxes in Burundi. Pertaining to the impact of grants, the results show that grants encourage the government of Burundi to spend more, but, conversely, they also discourage tax revenue, which is known as the tax displacement hypothesis. The findings further show that only government spending responds to budgetary disequilibrium, and this occurs when the budget situation is worsening. This implies that in Burundi, to restore the equilibrium when the budget situation is worsening, the adjustment is made by reducing spending. A policy intuition arising from this study is that, to reduce budget deficits, Burundi should reduce its grant-dependence and improve its tax collection system as well as cut its spending in sectors where it is not productive and reallocate it to more productive sectors.Keywords. Burundi, Spending, Taxes, Grants, Threshold cointegration, Asymmetric ECM.JEL. C32, E32, H20, H50, H62.
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