文章基本信息

标题：Testing for Causality Between Taxation and Government Spending: An Application of Toda-Yamamoto Approach
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作者：Mariam Abdul Aziz ; Muzafar Shah Habibullah ; W.N.W. Azman-Saini 等
期刊名称：Pertanika Journal of Social Sciences & Humanities
印刷版ISSN：0128-7702
电子版ISSN：2231-8534
出版年度：2000
卷号：8
期号：1
出版社：Universiti Putra Malaysia
摘要：The purpose of the present study is to investigate the causal relationship between the government tax revenues and government expenditures in Malaysia. We employ the Granger long run non-causality test as proposed by Toda and Yamamoto (1995) to test the causal relationships between government spending and tax revenues for the period 1960 to 1997. The evidence generally supports the existence of bi-directional casuality between government spending and tax revenues.