원문정보
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목차
Abstract
1. Introduction
2. Politics and Tax Policymaking in the United States
2.1. The Federal Tax Policymaking Process
2.2. Elections and Tax Policy
3. Theory and Prior Research on the Determinants of Tax Policy
3.1. The Barro's Theory of Optimal Tax Smoothing
3.2. Political Business Cycle Theory
4. Data and Methodology
4.1. Data
4.2. Unit Root Test
4.3. Spectral Analysis
5. Analyses and Results
5.1. Dickey-Fuller Test Result
5.2. Spectral Analysis Results
5.3. Regression Estimation of Phase
6. Conclusion
Notes
References
1. Introduction
2. Politics and Tax Policymaking in the United States
2.1. The Federal Tax Policymaking Process
2.2. Elections and Tax Policy
3. Theory and Prior Research on the Determinants of Tax Policy
3.1. The Barro's Theory of Optimal Tax Smoothing
3.2. Political Business Cycle Theory
4. Data and Methodology
4.1. Data
4.2. Unit Root Test
4.3. Spectral Analysis
5. Analyses and Results
5.1. Dickey-Fuller Test Result
5.2. Spectral Analysis Results
5.3. Regression Estimation of Phase
6. Conclusion
Notes
References
키워드
저자정보
참고문헌
자료제공 : 네이버학술정보