Which is Worse, Tax Fluctuations or Spending Fluctuations?
University of California, Berkeley - Boalt Hall School of Law
November 14, 2009
National Tax Association, Proceedings of the 102nd Annual Conference, 2009
Employing a risk-allocation approach, this paper analyzes the extent to which a government subject to balanced-budget constraints should fluctuate tax or spending policies in response to economic volatility.
Number of Pages in PDF File: 7
Keywords: fiscal volatility
JEL Classification: H61, H72
Date posted: June 9, 2010 ; Last revised: January 16, 2013
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