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In: IMF Working Paper, S. 1-36
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In: The Scope of Government, S. 121-148
In: Departamento de Economia, Facultad de Ciencias Socilaes Universidad de la Republica, Documentos de Trabajo 12/12
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Working paper
In: Journal of international economics, Band 27, Heft 3-4, S. 390
ISSN: 0022-1996
In: Canadian public policy: Analyse de politiques, Band 6, Heft 4, S. 709
ISSN: 1911-9917
In: World Bank Policy Research Working Paper No. 6380
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In: Springer eBook Collection
In: European Journal of Political Economy, Band 8, Heft 1, S. 145-147
In: U.S. news & world report, Band 64, S. 93-94
ISSN: 0041-5537
In: NBER Working Paper No. w25012
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In: U.S. news & world report, Band 45, S. 32-37
ISSN: 0041-5537
In: OECD Tax Policy Studies
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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