Laffer points, area of fiscal contradictions and taxpayers’ acceptance power
نویسندگان
چکیده
منابع مشابه
Do Taxpayers Bunch at Kink Points?
A large body of empirical work in labor and public economics analyzes the behavioral response of earnings to taxes and transfers using the standard static model where agents choose to supply hours of work until the marginal disutility of work equals marginal utility of disposable (net-of-tax) income. This model, which from now on we call the standard model, predicts that, if individual preferen...
متن کاملDo Taxpayers Bunch at Kink Points ?
This paper uses individual tax returns micro data from 1960 to 1997 to analyze whether taxpayers bunch at the kink points of the U.S. income tax schedule generated by jumps in marginal tax rates. Clear evidence of bunching is found only at the threshold of the first tax bracket where tax liability starts. Evidence for other kink points is weak or null. The large jumps in marginal tax rates crea...
متن کاملMonetary and Fiscal Policies and the Growth Laffer Curve: Panel Data Evidences
The present paper examines the mitigating effect of monetary and fiscal policies on the “Growth Laffer curve” (GLC) using a panel data of 38 high income countries over the period 2003-2012. Adopting generalised method of moments (GMM) estimators, the paper finds evidence substantiating the presence of an inverted-U GLC. Moreover, the evidence suggests that the GLC shifts downward by employing e...
متن کاملThe Acceptance of the Electronic Tax Filing System by Malaysian Taxpayers
This paper discusses the factors that affect the acceptance of the e-filing system by Malaysian taxpayers. By understanding these factors, knowledge on taxpayers’ decision making is enhanced and will improve the e-filing system in Malaysia. A new construct, perceived risk, was added into the Technology Acceptance Model (TAM). Based on the data collected from 166 respondents, the results showed ...
متن کاملmonetary and fiscal policies and the growth laffer curve: panel data evidences
the present paper examines the mitigating effect of monetary and fiscal policies on the “growth laffer curve” (glc) using a panel data of 38 high income countries over the period 2003-2012. adopting generalised method of moments (gmm) estimators, the paper finds evidence substantiating the presence of an inverted-u glc. moreover, the evidence suggests that the glc shifts downward by employing e...
متن کاملذخیره 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: RUDN Journal of Economics
سال: 2019
ISSN: 2408-8986,2313-2329
DOI: 10.22363/2313-2329-2019-27-1-49-62