منابع مشابه
Is there an Aid Laffer Curve ?
Comparing aid flows in the 1990s with those from the 1970s make it clear that there are now many more countries receiving what may be termed "high aid" (say in excess of 30 per cent of GNP) and that there has emerged a group of countries receiving very high aid. Whilst never formally considered in the literature, there is a feeling that such high aid may do more harm than good, a notion which m...
متن کاملThe 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 کاملA 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 کاملwww.econstor.eu Laffer Strikes Again: Dynamic Scoring of Capital Taxes
We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation allowances and identify the intricate ways through which capital taxation affects tax revenue in genera...
متن کاملOn the Manu-kautilya Norms of Taxation: an Interpretation Using Laffer Curve Analytics
High tax-rates erode their own bases, and thereby adversely affect tax-revenues. This general idea, which is referred to as the Laffer Curve, can be traced back to Kautilya's famous treatise on Economics, Arthasastra, and even before that, to the ancient Indian book of laws called the Manusmriti. This paper considers the basic tenets of taxation prescribed in these texts and attempts to interpr...
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ژورنال
عنوان ژورنال: Hitelintézeti szemle
سال: 2019
ISSN: 1588-6883,1588-6883
DOI: 10.25201/hsz.18.4.5576