Government Expenditures and Tax Revenues in the United States of America
Bibliographic Data
| ID | 16915697 |
|---|---|
| Authors | Dervis Kirikkaleli (0000-0001-5733-5045, European University of Lefke, corresponding author), Bugra Ozbeser (European University of Lefke) |
| Year | 2023 |
| Volume | 13 |
| Issue | 1 |
| Publication date | 2023-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | SAGE Open (JOURNAL) |
| Journal identifiers | ISSN: 2158-2440 • E-ISSN: 2158-2440 |
| Publisher | SAGE Publications (PUBLISHER • US) |
| DOI | 10.1177/21582440231161265 |
| OpenAlex | W4360776875 |
| Language | EN |
| Citations received | 1 |
| References cited | 25 |
This study explores the time-frequency dependency between government expenditures and tax revenues by employing the wavelet coherence approach using data from the United States of America (USA) for the period of 1960Q2 to 2019Q3. The four leading concepts regarding the correlation between government expenditures and tax revenues are the tax-and-spend, spend-and-tax, fiscal synchronization and institutional separation hypotheses. Our results indicate that government expenditures lead to tax revenues in both the short and long run for specific time intervals as proposed by the spend-and-tax hypothesis
Ad valorem tax · Business · Direct tax · Economic policy · Economics · Government revenue · Indirect tax · Monetary economics · Public economics · Revenue · Tax avoidance · Tax credit · Tax reform · Tax revenue · Value-added tax · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Global Health Care Issues · Finance
| Citations per year | 1 |
|---|---|
| Citation span | 2025 - 2025 (1) |
| Highly cited | No |