Volume 1, No. 2, August 2002

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Tax or Spend, What Causes What: Taiwan's Experience
Tsangyao Chang
Department of Economics, Feng Chia University, Taiwan
Yuan-Hong Ho
Department of Public Finance, Feng Chia University, Taiwan
Abstract
In this paper we tested the hypothesis of tax-and-spend, spend-and-tax, or fiscal synchronization for Taiwan using annual data covering the 1967 to 1999 period. Granger causality test results based on the corresponding vector error-correction models (ECM) suggest unidirectional causality running from government revenues to government expenditures, thus supporting the tax-and-spend hypothesis for Taiwan.
Key words: tax-and-spend; spend-and-tax; fiscal synchronization; Taiwan
JEL classification: C32; H62

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