Model uncertainty and intertemporal tax smoothing

B-Tier
Journal: Journal of Economic Dynamics and Control
Year: 2014
Volume: 45
Issue: C
Pages: 289-314

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

In this paper we examine how model uncertainty due to the preference for robustness (RB) affects optimal taxation and the evolution of debt in the Barro tax-smoothing model (1979). We first study how the government spending shocks are absorbed in the short run by varying taxes or through debt under RB. Furthermore, we show that introducing RB improves the model׳s predictions by generating (i) the observed relative volatility of the changes in tax rates to government spending, (ii) the observed comovement between government deficits and spending, and (iii) more consistent behavior of government budget deficits in the U.S. economy. Finally, we show that RB can also improve the model׳s predictions in the presence of multiple shocks.

Technical Details

RePEc Handle
repec:eee:dyncon:v:45:y:2014:i:c:p:289-314
Journal Field
Macro
Author Count
3
Added to Database
2026-01-25