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Essays on tax smoothing and fiscal policy sustainability in Indonesia

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posted on 2022-03-29, 02:30 authored by Rudi Kurniawan
This thesis deals with two related issues of fiscal policy optimality and fiscal policy sustainability in Indonesia. In Chapter 2, I examined whether fiscal policy has been optimal based on the tax smoothing hypothesis. In Chapter 3 and 4, I performed two different fiscal policy sustainability analyses. In Chapter 3 analysis is based on the government intertemporal budget constraint (IBC) approach, while in Chapter 4 analysis is based on Bohn’s Model Based Sustainability (MBS) approach. In general, I found that fiscal policy in Indonesia since 1970s has been optimal and sustainable, at least in the intertemporal dimension.


Table of Contents

Chapter 1. Introduction -- Chapter 2. Tax smoothing : tests on Indonesian data -- Chapter 3. Sustainability of fiscal policy and the revenue-expenditure nexus : the case of Indonesia -- Chapter 4. Does Indonesia pursue sustainability fiscal policy? -- Chapter 5. Conclusion.


Bibliography: pages 172-174 Theoretical thesis.

Awarding Institution

Macquarie University

Degree Type

Thesis PhD


PhD, Macquarie University, Faculty of Business and Economics, Department of Economics

Department, Centre or School

Department of Economics

Year of Award


Principal Supervisor

Geoffrey H. Kingston

Additional Supervisor 1

Lance Fisher


Copyright Rudi Kurniawan 2016. Copyright disclaimer: http://mq.edu.au/library/copyright






1 online resource (viii, 183 pages) graphs, tables

Former Identifiers

mq:56490 http://hdl.handle.net/1959.14/1157077