Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993

Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capit...

متن کامل

A Tax Reform Analysis of the Laffer Argument

This paper shows that tax reform techniques are well-suited to an examination of the Laffer argument, i.e., the possibility that an increase in a tax rate may reduce tax revenues (and vice versa). Our methodology allows us to examine the Laffer argument directly, without deriving the Laffer curve, which in turn allows us to conduct the analysis in a very general setting. Despite the high level ...

متن کامل

The Laffer curve for high incomes

An expression for the La er curve for high incomes is derived, assuming a constant Pareto parameter and elasticity of taxable income. The peak of this La er curve is given by the well-known Saez (2001) expression. Microsimulations using Swedish population data show that the simulated curve matches the theoretically derived La er curve well, suggesting that the analytical expression is not too m...

متن کامل

The NIT as income tax reform

During the last decade the idea of a negative income tax (NIT) as the centerpiece program in antipoverty policy has faded politically to near extinction. Even if political support were favorable, I doubt that the NIT is currently a practical antipoverty proposal. Having made this admission, however, I hasten to say that I did not come to bury the negative income tax, but rather to suggest that ...

متن کامل

the effect of traffic density on the accident externality from driving the case study of tehran

در این پژوهش به بررسی اثر افزایش ترافیک بر روی تعداد تصادفات پرداخته شده است. به این منظور 30 تقاطع در شهر تهران بطور تصادفی انتخاب گردید و تعداد تصادفات ماهیانه در این تقاطعات در طول سالهای 89-90 از سازمان کنترل ترافیک شهر تهران استخراج گردید و با استفاده از مدل داده های تابلویی و نرم افزار eviews مدل خطی و درجه دوم تخمین زده شد و در نهایت این نتیجه حاصل شد که تقاطعات پر ترافیک تر تعداد تصادفا...

15 صفحه اول

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Brookings Papers on Economic Activity

سال: 1999

ISSN: 0007-2303

DOI: 10.2307/2534678