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Tax Policy and Entrepreneurship: New Time Series Evidence

โœ Scribed by Donald Bruce; Mohammed Mohsin


Publisher
Springer US
Year
2006
Tongue
English
Weight
362 KB
Volume
26
Category
Article
ISSN
0921-898X

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In this study, time series analysis is applied to the problem of foreca\tin: state income tax receipts. The data series is of special interest since it exhibits a strong trend with a high multiplicative seasonal component. An appropriate model is identified by simultaneous estimation of the paramete