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Publications [#238410] of Kent P. Kimbrough

Journal Articles

  1. Gardner, GW; Kimbrough, KP, Tax smoothing and tariff behavior in the United States, Journal of Macroeconomics, vol. 14 no. 4 (Fall, 1992), pp. 711-729, Elsevier BV, ISSN 0164-0704 [doi]
    (last updated on 2019/12/09)

    Abstract:
    This paper develops and tests a public finance theory of tariff behavior. Tariffs are viewed as being part of the optimum revenue raising tax package so that tariff revenue is closely tied to government spending. A key implication of the theory is that tariff rate movements should be consistent with tax-smoothing behavior. The test focuses on the United States during the years 1869-1916. The results of the test support the theory. © 1992.


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