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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/126719


    Title: Testing Optimal Seigniorage Theory in Taiwan 1965-2012
    Authors: 朱琇妍
    Chu, Shiou-Yen
    姚名鴻
    Yao, Ming-Hung
    Contributors: 財政系
    Keywords: Cointegration analysis;optimal seigniorage theory;tax smoothing;revenue smoothing
    Date: 2014-06
    Issue Date: 2019-10-04 16:08:42 (UTC+8)
    Abstract: The optimal collection of taxes and seigniorage is an important issue in public finance. For developing and emerging countries, seigniorage is particularly essential to provide an additional source for government revenue. Barro (1979) and Mankiw(1987) propose tax-smoothing and revenue-smoothing hypotheses to discuss how the government should optimally collect taxes. This paper aims to test the taxand revenue-smoothing hypotheses with Taiwaneseannual data from 1965 to 2012. Unit root tests and Johansen’s cointegration technique are employed. Our results indicate that Taiwanese data are in favor of these two hypotheses. The government may have used seignorage as a supplement to raise tax revenue. Moreover, both fiscal policy and monetary policy are implemented in an optimal fashion to finance government expenditure.
    Relation: International Journal of Trade, Economics and Finance, Vol.5, No.3, pp.259-262
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

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