Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?

نویسندگان

چکیده

Recent studies on Laffer curves (tax revenue curves) find that the curve for consumption tax might not be hump-shaped, but monotonically increasing, whereas labor income is hump-shaped. This study investigates cause of this difference in shapes two curves, by decomposing effects an increase a rate base as product parts: (i) relative price leisure (RPL), and (ii) substitution effects. It shown first effect with respect to completely different from rate, while second common among taxes depends functional form utility. The elasticity RPL increasing at most 1, it can infinity increases case tax.

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

study of cohesive devices in the textbook of english for the students of apsychology by rastegarpour

this study investigates the cohesive devices used in the textbook of english for the students of psychology. the research questions and hypotheses in the present study are based on what frequency and distribution of grammatical and lexical cohesive devices are. then, to answer the questions all grammatical and lexical cohesive devices in reading comprehension passages from 6 units of 21units th...

Estimating the Labor Supply Effects of a Negative Income Tax

and particularly to Stanley Masters for many helpful criticisms and suggestions. At least one-half of the good ideas in the text should probably be attributed to Masters. I have discussed the study so often and in such great detail with him that it is impossible at this point for me to distinguish clearly which particular suggestions originated with him. Finally, I am indebted to Gordon Wilson ...

متن کامل

the use of appropriate madm model for ranking the vendors of mci equipments using fuzzy approach

abstract nowadays, the science of decision making has been paid to more attention due to the complexity of the problems of suppliers selection. as known, one of the efficient tools in economic and human resources development is the extension of communication networks in developing countries. so, the proper selection of suppliers of tc equipments is of concern very much. in this study, a ...

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: Finanzarchiv

سال: 2022

ISSN: ['0015-2218', '1614-0974']

DOI: https://doi.org/10.1628/fa-2022-0009