Article: Searching for the Darby effect in tax exempt and taxable interest rate data.

Searching for the Darby Effect in Tax Exempt and Taxable Interest Rate Data

Abstract

The relationship between tax exempt and taxable interest rates during

periods of changing inflation has been used as evidence of a Darby

effect--of interest rates rising and falling more than inflation. This

paper adjusts for residual autocorrelation in the fixed intercept model

used in a previous analysis and finds that this reverses the ordinary least

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