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Please use this identifier to cite or link to this item: http://dspace.utalca.cl/handle/1950/8927

Title: Does the Chilean government smooth taxes? A tax-smoothing model with revenue collection from a natural resource
Authors: Pasten, R.
Cover, J.P.
Issue Date: 2011
Publisher: APPLIED ECONOMICS LETTERS Volume: 18 Issue: 5 Pages: 421-425 DOI: 10.1080/13504851003705274
Citation: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
Abstract: his article uses a present value test to examine whether the Chilean government has smoothed taxes optimally since 1973. An important portion of the Chilean government's revenue is the result of royalties it earns from the extraction of copper. An appropriate test for tax-smoothing therefore must recognize that this part of the government's revenue is not completely under its control. The results provide strong evidence for tax smoothing when royalties from copper are treated as not being under government control, but only weak evidence if they are treated as if they are under government control.
Description: Pasten, R (Pasten, R.). Univ Talca, Coll Business Adm FACE, Talca, Chile
URI: http://dspace.utalca.cl/handle/1950/8927
ISSN: 1350-4851
Appears in Collections:Artículos en publicaciones ISI - Universidad de Talca

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