Chang, Tsangyao; Liu, WenRong; Caudill, Steven - In: Applied Financial Economics 14 (2004) 8, pp. 577-589
Following Mann's (National Tax Journal, 33, 189-201, 1980) study, five different versions of Wagner's law are empirically examined using annual time-series data on ten countries over the period 1951 to 1996. Included are three of the emerging industrialized countries of Asia: South Korea,...