Tax smoothing and tariff behavior in the United States
Publication
, Journal Article
Gardner, GW; Kimbrough, KP
Published in: Journal of Macroeconomics
January 1, 1992
This paper develops and tests a public finance theory of tariff behavior. Tariffs are viewed as being part of the optimum revenue raising tax package so that tariff revenue is closely tied to government spending. A key implication of the theory is that tariff rate movements should be consistent with tax-smoothing behavior. The test focuses on the United States during the years 1869-1916. The results of the test support the theory. © 1992.
Duke Scholars
Published In
Journal of Macroeconomics
DOI
ISSN
0164-0704
Publication Date
January 1, 1992
Volume
14
Issue
4
Start / End Page
711 / 729
Related Subject Headings
- Economics
- 3803 Economic theory
- 3801 Applied economics
- 3502 Banking, finance and investment
- 1402 Applied Economics
- 1401 Economic Theory
Citation
APA
Chicago
ICMJE
MLA
NLM
Gardner, G. W., & Kimbrough, K. P. (1992). Tax smoothing and tariff behavior in the United States. Journal of Macroeconomics, 14(4), 711–729. https://doi.org/10.1016/0164-0704(92)90007-U
Gardner, G. W., and K. P. Kimbrough. “Tax smoothing and tariff behavior in the United States.” Journal of Macroeconomics 14, no. 4 (January 1, 1992): 711–29. https://doi.org/10.1016/0164-0704(92)90007-U.
Gardner GW, Kimbrough KP. Tax smoothing and tariff behavior in the United States. Journal of Macroeconomics. 1992 Jan 1;14(4):711–29.
Gardner, G. W., and K. P. Kimbrough. “Tax smoothing and tariff behavior in the United States.” Journal of Macroeconomics, vol. 14, no. 4, Jan. 1992, pp. 711–29. Scopus, doi:10.1016/0164-0704(92)90007-U.
Gardner GW, Kimbrough KP. Tax smoothing and tariff behavior in the United States. Journal of Macroeconomics. 1992 Jan 1;14(4):711–729.
Published In
Journal of Macroeconomics
DOI
ISSN
0164-0704
Publication Date
January 1, 1992
Volume
14
Issue
4
Start / End Page
711 / 729
Related Subject Headings
- Economics
- 3803 Economic theory
- 3801 Applied economics
- 3502 Banking, finance and investment
- 1402 Applied Economics
- 1401 Economic Theory