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Academic literature on the topic 'A.Laffer's curve'

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Published: 3 June 2025

Last updated: 22 June 2025

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Journal articles on the topic "A.Laffer's curve"

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Shcherbakov, Gleb V. "Laffer points, area of fiscal contradictions and taxpayers’ acceptance power." RUDN Journal of Economics 27, no. 1 (2019): 49–62. http://dx.doi.org/10.22363/2313-2329-2019-27-1-49-62.

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The Laffer curve is the eternal problem of mathematical economics. Attempts to find the Laffer curve functions lead to new results that do not give the function in coordinates “tax burden - tax revenues” but give results in larger dimensions. Purpose of the article is developing tools to access the excessive tax burden on organizations. The general methods used in the article are analysis, generalization, synthesis. Special methods are mathematical induction, mathematical methods. In the study previously proposed mathematical models of Laffer curves by V.G. Papava (Ananiashvili, Papava, 2010) and E.V. Balatskii (Balatskii, 2000) are generalized and clarified. Taxation limit concept is expanded and necessity of determining the lower taxation limit is shown. The new approach to determining the values of Laffer points based on the use of tax burden and current assets turnover ratio is proposed. The determination of taxpayers’ acceptance power (in meaning “exponent”) is introduced and the property linking it with area of fiscal contradictions is shown. The constancy of the location of the first and second kind Laffer points is proved. Conditions limiting the sets of values of Laffer points are given. As a result the concept of the area of fiscal contradictions is divided with concepts of Laffer curves and Laffer points.

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Spiegel, Uriel, and Joseph Templeman. "A Non-Singular Peaked Laffer Curve: Debunking the Traditional Laffer Curve." American Economist 48, no. 2 (2004): 61–66. http://dx.doi.org/10.1177/056943450404800205.

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Tavor, Tchai, Limor Dina Gonen, and Uriel Spiegel. "The Double-Peaked Shape of the Laffer Curve in the Case of the Inverted S-Shaped Labor Supply Curve." Mathematics 10, no. 6 (2022): 858. http://dx.doi.org/10.3390/math10060858.

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The classical backward bending of the labor supply curve has been extended to the case of the inverted S-shaped labor supply curve during the last three decades. According to this extension, at very low net wage levels near the subsistence income level, the positive shape of the supply curve of labor may also be curved backward and become negatively sloped. A decrease in the low wage rate requires an increase in the labor supply, to maintain a minimum income level for survival. The S-shaped curve leads to a double-peaked Laffer curve, which also includes the possibility of three tax rates, each of which enables the collection of the same tax revenue. This may occur in contrast to the traditional single-peaked Laffer curve, which has two tax rates with the same revenues.

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Hájek, Jan, Karel šafr, Jiří Rotschedl, and Jan čadil. "The Laffer Curve Decomposed." Ekonomický časopis 69, no. 3 (2021): 306–26. http://dx.doi.org/10.31577/ekoncas.2021.03.05.

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Trabandt, Mathias, and Harald Uhlig. "The Laffer curve revisited." Journal of Monetary Economics 58, no. 4 (2011): 305–27. http://dx.doi.org/10.1016/j.jmoneco.2011.07.003.

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Kotamäki, Mauri. "Laffer Curves and Home Production." Nordic Tax Journal 2017, no. 1 (2017): 59–69. http://dx.doi.org/10.1515/ntaxj-2017-0004.

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Abstract In the earlier related literature, consumption tax rate Laffer curve is found to be strictly increasing (see Trabandt and Uhlig (2011)). In this paper, a general equilibrium macro model is augmented by introducing a substitute for private consumption in the form of home production. The introduction of home production brings about an additional margin of adjustment – an increase in consumption tax rate not only decreases labor supply and reduces the consumption tax base but also allows a substitution of market goods with home-produced goods. The main objective of this paper is to show that, after the introduction of home production, the consumption tax Laffer curve exhibits an inverse U-shape. Also the income tax Laffer curves are significantly altered. The result shown in this paper casts doubt on some of the earlier results in the literature.

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Novales, Alfonso, and Jesús Ruiz. "Dynamic Laffer curves." Journal of Economic Dynamics and Control 27, no. 2 (2002): 181–206. http://dx.doi.org/10.1016/s0165-1889(01)00031-8.

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Umer, Hamza. "Fairness-Adjusted Laffer Curve: Strategy versus Direct Method." Games 9, no. 3 (2018): 56. http://dx.doi.org/10.3390/g9030056.

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This paper reports results from controlled laboratory experiments on the Laffer curve and explores the productivity differences under the strategy method and the direct method. The data collected in Pakistan show no significant productivity difference across the two methods. The paper argues that the Laffer curve is not the result of a simple leisure—income tradeoff; the disutility of work and perceived unfairness of the tax imposed also influence the work decisions. A behavioral model that incorporates these factors induces a “fairness adjusted” Laffer curve with the negative relationship between tax rate and tax revenue showing up after 54% tax rate.

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Da Silva, Daniel Vasconcelos. "Assunto: A carga tributária brasileira e a curva de laffer / Subject: The brazilian tax burden and the laffer curve." Brazilian Journal of Development 7, no. 10 (2021): 100696–707. http://dx.doi.org/10.34117/bjdv7n10-400.

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Mehmood, Khalid, Sajjad Ahmad, Tariq Mehmood, Muhammad Mohsin, and Muhammad Ishfaq. "Does Laffer Curve Exist in Tax Structure of Pakistan? A Threshold Regression Analysis." Journal of Economic Impact 4, no. 1 (2022): 145–49. http://dx.doi.org/10.52223/jei4012217.

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Laffer curve is a trade-off between tax cuts and tax revenues. The study implies threshold regression to test the existence of the Laffer curve in Pakistan’s economy using time series data for a period of thirty years (1991-2020). The linear association between tax cuts and tax revenues was assessed using simple ordinary least squares technique. The tax structure of Pakistan mainly constitutes two components, direct and indirect taxes. This study examined nature of the Laffer curve using data on direct tax revenue and corporate tax rate. The study supported the evidence of the Laffer curve with a threshold tax rate of 26%. The existing corporate income tax rate in Pakistan is 29% which lies in prohibitive range of the Laffer curve. As a policy measure, the corporate tax rate is recommended to be reduced at least up to the threshold level in order to bring the maximum number of tax evaders and elites under the tax net to enhance the tax revenues of Pakistan.

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Dissertations / Theses on the topic "A.Laffer's curve"

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Edvinsson, Alex, and Ruben Zeiloth. "The Laffer Curve for Top Incomes in Sweden." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-75331.

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Specht, Jonathan. "Municipal Taxes and Revenue in Ohio: An Estimation from the Laffer Curve." Wittenberg University Honors Theses / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=wuhonors1617967738262764.

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Azevedo, Diogo Ricardo Reis. "Curva de Laffer para Portugal, perspetiva de steady state." Master's thesis, Universidade de Aveiro, 2014. http://hdl.handle.net/10773/15304.

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Mestrado em Economia<br>São analisadas as receitas de imposto sobre o trabalho, consumo e capital, em termos de curva de Laffer, através da aplicação de um modelo neoclássico, especialmente calibrado para a economia Portuguesa, envolvendo o período de tempo de 1995 a 2012. Foi encontrada a evidência, robusta, de curvas de Laffer para a tributação sobre o trabalho e capital. Este estudo concluiu que Portugal tem margem para aumentar impostos, numa perspetiva de steady state, sendo que Portugal pode aumentar a sua receita em 3,6% e 1,5% se subir os impostos sobre o trabalho e capital para os seus níveis máximos na curva de Laffer, respetivamente. Conclui-se, também, que um corte na taxa de imposto sobre o trabalho e capital, é financiado pelo crescimento económico, no steady state, em 66% e 68%, respetivamente.<br>The tax revenues on labor, consumption and capital are analyzed, in terms of the Laffer curve, by applying a neoclassic model, specially calibrated for the Portuguese economy, involving the time period of 1995 to 2012. It was found a robust evidence of existing Laffer curves for the taxation on labor and capital. This study concluded that Portugal has scope to increase taxes, in a steady state view, and it could increase its revenue by 3,6% and 1,5%, if taxes on labor and capital were raised to their maximum levels in the Laffer curve, respectively. It was also concluded that 66% of a labor tax cut and 68% of a capital tax cut are self-financing, by economic growth, in the steady state.

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GRANADOS, PAZ CARLA GABRIELA. "“Curva de Laffer del Sobreendeudamiento externo para México, 1980-2012”." Tesis de Licenciatura, UNIVERSIDAD AUTONOMA DEL ESTADO DE MEXICO, 2016. http://hdl.handle.net/20.500.11799/67001.

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México enfrentó una profunda crisis de la deuda en 1982 y cuando los indicadores de endeudamiento alcanzaron niveles insostenibles, quedó claro que el servicio de la deuda no sólo sería un obstáculo para el buen desempeño de la economía sino que sería imposible cumplir con esa obligación. Se recurrió a programas de ajuste y reformas económicas que permitieran contar con mecanismos para solucionar el problema del sobreendeudamiento. No obstante, debido a estos programas de ajuste exigidos por el FMI, se suscitaron niveles inaceptables de pobreza y elevadas cargas de deuda externa, esto generó un debate mundial acerca de la relación existente entre la deuda externa y el crecimiento económico. Es por ello que esta investigación tiene como objetivo central analizar la relación existente entre el endeudamiento externo y el crecimiento económico, y cómo ha afectado el sobreendeudamiento externo a este último, durante el periodo de 1980-2012, en México; Empezando por analizar si existe evidencia de que el nivel de endeudamiento externo influye sobre el crecimiento económico, y más aún, determinar cómo afecta el sobrendeudamiento externo al crecimiento económico y a qué nivel la deuda externa empieza a perjudicar el desempeño de la economía. Lo anterior va de la mano con la hipótesis principal a comprobar de esta investigación, la cual es que existe una relación positiva entre el endeudamiento externo y el crecimiento económico hasta cierto nivel del PIB, después de ese nivel la relación se hace negativa, hasta generar utilidades marginales negativas, para el caso de México.

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Zoul, Lukáš. "Ověření platnosti vybraných ekonomických teorií na makroekonomických datech České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264683.

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The main goal of the thesis is to explore selected economical hypotheses through theoretical conception applying macroeconomics data from the Czech Republic. This thesis includes the following hypotheses: budget deficits solved by increasing taxes, compromise between unemployment and inflation, low impact of budget deficits. To verify these hypotheses, there is a comparison with economic theories such as Laffer curve, which has showed that Laffer peak is at the level of 22 % taxation. Other used theory is the Phillips curve where correlation between inflation and unemployment rate is stronger based on yearly data than on monthly data. Theoretical model IS-LM has confirmed that multiplication effect could have caused the positive economic growth in 2010 and 2011. Even if economical hypothesizes are partially correct, they are not recommended for the government to determine their decisions. There are more efficient long-term solutions that can be used to solve challenges of the recent economic situation.

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Sucena, Vinícius Teixeira. "Estimação da curva de Laffer para o IPI no Brasil : uma abordagem de fronteira estocástica." reponame:Repositório Institucional da UnB, 2008. http://repositorio.unb.br/handle/10482/4998.

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Dissertação (mestrado)—Universidade de Brasília, Departamento de Economia, 2008.<br>Submitted by Fernanda Weschenfelder (nandaweschenfelder@gmail.com) on 2009-09-28T20:20:08Z No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5)<br>Approved for entry into archive by Gomes Neide(nagomes2005@gmail.com) on 2010-06-14T17:16:26Z (GMT) No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5)<br>Made available in DSpace on 2010-06-14T17:16:26Z (GMT). No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5) Previous issue date: 2008-07<br>A arrecadação dos tributos responde a vários fatores. Entre os mais importantes, evidentemente, estão as alíquotas aplicadas. No entanto também devem ser considerados o nível da atividade econômica, a amplitude e complexidade do sistema de alíquotas aplicado a cada tributo, o grau de tecnologia empregado pela indústria, além de outros, responsáveis pela eficiência ou ineficiência técnica do sistema, pela neutralidade ou pelo efeito deletério que este sistema possa exercer sobre o ambiente produtivo. Chama-se a isto tax buoyancy, que é a resposta de cada tributo a uma mudança na sua base impositiva, mas, também é, de certa forma, uma medida de sua eficiência ou da eficiência do sistema tributário como um todo. O objetivo deste trabalho é, ao utilizar no Programa Frontier 4.1 os dados fornecidos tanto pelo Instituto Brasileiro de Geografia e Estatística quanto pela Secretaria da Receita Federal do Brasil, observar que variáveis influenciam positiva ou negativamente a arrecadação dos tributos citados, quais destes tributos causam maior arrasto ao modelo produtivo e se é possível vislumbrar formas de tornar os tributos analisados mais eficientes. Por fim, objetiva-se verificar a existência de uma Curva de Laffer para a arrecadação de tributos federais no Brasil. __________________________________________________________________________________________ ABSTRACT<br>The revenue from taxes responds to various factors. Among the most important, evidently, stand the rates applied. Nevertheless, one must also consider the level of economic activity, the amplitude and complexity of the tax brackets and the system regarding each specific tax, the level of technology employed by each of the sectors under study, among others, which are also responsible for the system’s technical efficiency or inefficiency, for its neutrality and for the negative effect it might impose on the productive environment. That is called ‘tax buoyancy’, which is response in the tax collection to a variation in its basis of imposition, but also, in a way, a measure of the efficiency of each tax or of the tax system as a whole. The objectives of this study, by applying the Frontier software to the data supplied by the Instituto Brasileiro de Geografia e Estatística and by the Secretaria da Receita Federal do Brasil, are to observe and determine which variables affect (positively or negatively) the revenue of three corporate taxes, which of those taxes cause the largest ‘drag’ on the industry and if it is possible to overview ways to make those taxes more effective. The main objective is to verify the existence of a Laffer Curve for Brazilian federal taxes.

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Kadlecová, Lucie. "Lafferova křivka a její aplikace v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-75620.

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This paper aims answer the question what is the revenue--maximizing rate of corporate income tax. Before analysis the literature of Laffer curve criticism and conversly literature of Laffer curve applications is summarized. In paper the relationship of tax rates and tax revenues is examined for Czech republic in time period from 1993 to 2009 and for Ireland in time period from 1981 to 2009 by regression analysis. Analysis showed the relationship described by Laffer theory. Revenue--maximizing tax rates reach values of 27,66% for Czech Republic and 25,1% for Ireland. Because the current statutory corporate tax rates are in both countries lower than calculated Laffer points, further reduction in tax rates will result in decline in tax revenues.

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Lundberg, Jacob. "Essays on Income Taxation and Wealth Inequality." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328153.

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This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays. Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. Labour income taxation is a central policy topic because labour income makes up the majority of national income and most taxes are in the end taxes on labour. In order to quantify how behavioural responses of labour income earners affect tax revenue, the Swedish Labour Income Microsimulation Model (SLIMM) is constructed and used to evaluate tax reforms. Elasticities are calibrated to match midpoints of estimates found in the quasiexperimental literature. The simulations indicate that the earned income tax credit has increased employment by 128,000 and has a degree of self-financing of 21 percent. Almost half of the revenue increase from higher municipal tax rates would disappear due to behavioural responses. Tax cuts for the richest fifth of working Swedes are completely self-financing. Essay 2: “The Laffer curve for high incomes”. An expression for the Laffer curve for high incomes is derived, assuming a constant Pareto parameter and elasticity of taxable income. Microsimulations using Swedish population data show that the simulated curve matches the theoretically derived Laffer curve well, suggesting that the analytical expression is not too much of a simplification. A country-level dataset of top effective marginal tax rates and Pareto parameters is assembled. This is used to draw Laffer curves for 27 OECD countries. Revenue-maximizing tax rates and degrees of self-financing for a small tax cut are also computed. The results indicate that degrees of self-financing range between 28 and 195 percent. Five countries have higher tax rates than the peak of the Laffer curve. Essay 3: “Political preferences for redistribution in Sweden” (with Spencer Bastani). We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax approach. The income distribution is carefully characterized with the help of administrative register data and we employ behavioral elasticities reflecting the perceived distortionary effects of taxation. The revealed social welfare weights are high for non-workers, small for low-income earners, and hump-shaped around the median. At the top, they are always negative, especially so during the high-tax years of the 1970s and ’80s. The weights on non-workers increased sharply in the 1970s, fell drastically in the late ’80s and early ’90s, and have since then increased. Essay 4: “Wealth inequality in Sweden: What can we learn from capitalized income data?” (with Daniel Waldenström). This paper presents new estimates of wealth inequality in Sweden during 2000–2012, linking wealth register data up to 2007 and individually capitalized wealth based on income and property tax registers for the period thereafter when a repeal of the wealth tax stopped the collection of individual wealth statistics. We find that wealth inequality increased after 2007 and that more unequal bank holdings and housing appear to be important drivers. We also evaluate the performance of the capitalization method by contrasting its estimates and their dispersion with observed stocks in register data up to 2007. The goodness-of-fit varies tremendously across assets and we conclude that although capitalized wealth estimates may well approximate overall inequality levels and trends, they are highly sensitive to assumptions and the quality of the underlying data sources.

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Oliveira, Junior Raimundo Frutuoso de. "A análise econômica do direito e o uso da curva de Laffer na efetivação do direito fundamental à vedação do confisco tributário." reponame:Repositório Institucional da UFC, 2011. http://www.repositorio.ufc.br/handle/riufc/12603.

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OLIVEIRA JUNIOR, Raimundo Frutuoso de. A análise econômica do direito e o uso da curva de Laffer na efetivação do direito fundamental à vedação do confisco tributário. 2011. 299 f.: Dissertação (mestrado) - Universidade Federal do Ceará, Programa de Pós-Graduação em Direito, Fortaleza-CE, 2011.<br>Submitted by Natália Maia Sousa (natalia_maia@ufc.br) on 2015-06-03T14:11:16Z No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5)<br>Approved for entry into archive by Camila Freitas(camila.morais@ufc.br) on 2015-06-05T13:07:01Z (GMT) No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5)<br>Made available in DSpace on 2015-06-05T13:07:01Z (GMT). No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5) Previous issue date: 2011<br>The increasing social demand from governments require increased financial resources to deal with these expenses. Thus, it is necessary to brake the voracious collecting of tax assets not within the mandate of the contributors and do not cause a paralysis of economic activity. The principle of sealing the confiscation tax was established in article 150, IV of the Constitution as a form of protection for taxpayers against these excesses. However, there are doubts about the concept and scope of tax forfeiture, as well as to their status of fundamental rights and and its implementation in practical terms through tax policies formulated by the tax administration. Within this framework, the Laffer Curve is presented as a contribution of economics to be implemented tax policies that have as their objective the efficient economical and tax. It is an economic theory that proposes the existence of a cause and effect relationship between the increase in the taxes paid and tax revenue growth, as rising rates lead to increases in revenues to a certain point, and, thereafter, possible rate increases will lead to a decrease in tax revenue. Such knowledge with the help of the Economic Analysis of Law can generate the proposition that fiscal policy effect the application of sealing the tax forfeiture. The Economic Analysis of Law is a doctrinal movement born in the United States which is the biggest novelty of the Law, since the advent of the Pure Theory of Law by Hans Kelsen. Spread around the world and has applications in various fields of Law. Thus, the overall goal of this dissertation is to investigate the Economic Analysis of Law and the Laffer Curve as a means for ensuring the fundamental right to confiscate tax seal. Methodology used is bibliographical, descriptive and exploratory, also resorting to case law studies. The interdisciplinary approach in developing this proposed study is likely to achieve practical success, as it seeks to connect elements of economics and law in order to design a light and guidance in a tortuous path to realization of the fundamental right concerned by the administration tax, but is relevant for not being more in-depth empirical studies on this theme.<br>As demandas sociais cada vez maiores exigem dos governos um acréscimo no volume de recursos financeiros para fazer frente a estes gastos. Desta forma, são necessários freios para que a voracidade arrecadadora dos fiscos não adentre na esfera patrimonial dos contribuintes e não provoque uma paralisia da atividade econômica. O princípio da vedação do confisco tributário foi estabelecido no art. 150, IV da Constituição, como uma forma de proteção ao contribuinte contra estes excessos. Contudo, há dúvidas quanto a conceituação e a abrangência do confisco tributário, bem como quanto ao seu status de direitos fundamentais e sua efetivação em termos práticos através das políticas tributárias formuladas pela administração fazendária. Dentro deste quadro, a Curva de Laffer apresenta-se como uma contribuição da Economia para que sejam implementadas políticas fiscais que tenham como o objetivo a eficiência em termos tributários e econômicos. Trata-se de uma teoria econômica que propõe a existência de uma relação de causa e efeito entre o aumento da carga tributária imposta e o crescimento da receita tributária, vez que a elevação das alíquotas levam a aumentos de arrecadação até um determinado ponto, sendo que, a partir daí, possíveis aumentos de alíquota levarão a um decréscimo do imposto arrecadado. Tal conhecimento com o auxílio da Análise Econômica do Direito pode gerar a proposição de política fiscais que efetivem a aplicação da vedação do confisco tributário. A Análise Econômica do Direito é um movimento doutrinário nascido nos Estados Unidos que se constitui a maior novidade do Direito, desde do advento da Teoria Pura do Direito de Hans Kelsen. Espalhou-se pelo mundo e possui aplicações em diversos campos do Direito. Sendo assim, o objetivo geral desta dissertação é investigar a Análise Econômica do Direito e a Curva de Laffer como instrumentos de efetivação do direito fundamental à vedação do confisco tributário. A metodologia utilizada é bibliográfica, descritiva, exploratória e jurisprudencial. A abordagem interdisciplinar proposta durante o desenvolvimento deste estudo tem grandes chances de obter sucesso prático, pois procura interligar elementos da Economia e do Direito com o fim de projetar uma luz e um direcionamento nos tortuosos caminhos para efetivação do direito fundamental em questão por parte da administração tributária, sendo relevante por ainda não terem sido realizados estudos empíricos mais aprofundados acerca deste tema.

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Šmejkal, Martin. "Vliv daňových sazeb na daňové příjmy státu – modelace Lafferovy křivky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359600.

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There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.

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Books on the topic "A.Laffer's curve"

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Derdiyok, Turkmen. The Turkish Laffer Curve. University of Leicester, Department of Economics, 1991.

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Pyle, D. J. Whatever happened to the 'Laffer curve'?. Public Sector Economics Research Centre, 1995.

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Lensink, Robert. Is there an aid Laffer Curve? University of Nottingham, Centre for Research in Economic Development and International Trade, 1999.

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Fund, International Monetary. Distortionary taxation and the debt Laffer curve. International Monetary Fund, 1992.

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Agénor, Pierre-Richard. Financial sector inefficiencies and the debt Laffer curve. World Bank, World Bank Institute, Economic Policy and Poverty Reduction Division, 2002.

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Jafari-Samimi, Ahmad. Relationship between inflation and seigniorage in developing countries: An estimation of the 'Laffer curve'. University of Reading, Dept. of Economics, 1994.

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7

Jafari-Samimi, Ahmad. Relationship between inflation and seigniorage in developing countries: An estimation of the "Laffer Curve". University of Reading, 1994.

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Zarazaga, Carlos E. Revenues from the inflation tax and the Laffer curve: Some preliminary empirical findings for Argentina and Israel. Federal Reserve Bank of Philadelphia, Economic Research Division, 1994.

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Miranda, Casimiro V. A theoretical derivation of the Laffer curve and the effect of the tax on wage and employment. University of the Philippines, School of Economics, 1997.

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Walshaw, Tim. The Laffer Curve. Tim Walshaw, 2020.

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Book chapters on the topic "A.Laffer's curve"

1

Fullerton, Don. "Laffer Curve." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2088-1.

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Fullerton, Don. "Laffer Curve." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2088.

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Moloi, Tankiso, and Tshilidzi Marwala. "The Laffer Curve." In Advanced Information and Knowledge Processing. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42962-1_7.

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Domitrovic, Brian. "The Laffer Curve." In The Emergence of Arthur Laffer. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65554-9_8.

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Drezgić, Saša, and Peter Pronk. "A Tax Regulatory Laffer Curve." In Better Business Regulation in a Risk Society. Springer New York, 2012. http://dx.doi.org/10.1007/978-1-4614-4406-0_15.

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Andreae, Clemens-August, and Christian Keuschnigg. "On the Irrelevance of the Laffer Curve." In The Political Economy of Progressive Taxation. Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-74999-5_4.

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Walewski, Mateusz. "Searching for the Laffer Curve in Transition Economies." In The Eastern Enlargement of the EU. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-1709-2_6.

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Peacock, Alan. "The Rise and Fall of the Laffer Curve." In The Political Economy of Progressive Taxation. Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-74999-5_3.

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Tsoukis, Christopher. "The Limits of Austerity: The Fiscal Multiplier and the ‘Debt Laffer Curve’." In Political Economy Perspectives on the Greek Crisis. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-63706-8_10.

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Minford, Patrick, and Paul Ashton. "The Poverty Trap and the Laffer Curve: What Can the GHS Tell Us?" In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_3.

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Conference papers on the topic "A.Laffer's curve"

1

Santos, Edgar de Oliveira. "A REFORMA TRIBUTÁRIA BRASILEIRA À LUZ DA TEORIA DA CURVA DE LAFFER." In III Congresso Brasileiro On-line de Ensino, Pesquisa e Extensão. Editora Integrar, 2024. http://dx.doi.org/10.51189/ensipex2024/30477.

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Lijun, Yang. "Is There a Laffer Curve in China's Government Tax Revenues Based on the Threshold Model?" In ICIBE' 18: 2018 4th International Conference on Industrial and Business Engineering. ACM, 2018. http://dx.doi.org/10.1145/3288155.3288171.

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Warwar Pereira, Lucas, and MARCELO PEREIRA DA CUNHA. "Ajuste Fiscal e Curva de Laffer: uma análise acerca dos impactos da tributação sobre a atividade econômica." In XXV Congresso de Iniciação Cientifica da Unicamp. Galoa, 2017. http://dx.doi.org/10.19146/pibic-2017-78909.

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LIMA, Bruno Rodrigues Teixeira de, Térsio ARCÚRIO JÚNIOR, André Luiz Marques SERRANO, and Marcelo Driemeyer WILBERT. "A INFLUÊNCIA DAS MULTAS FISCAIS NA ARRECADAÇÃO DO ESTADO À LUZ DA TEORIA DA UTILIDADE ESPERADA E DA CONCEPÇÃO DA CURVA DE LAFFER." In II Encontro Nacional de Economia Industrial e Inovação. Editora Blucher, 2017. http://dx.doi.org/10.5151/enei2017-79.

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Reports on the topic "A.Laffer's curve"

1

Trabandt, Mathias, and Harald Uhlig. How Do Laffer Curves Differ Across Countries? National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w17862.

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Johnson, Paul, and David Phillips. 50p tax – strolling across the summit of the Laffer curve? The IFS, 2014. http://dx.doi.org/10.1920/co.ifs.2024.0864.

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Trabandt, Mathias, and Harald Uhlig. How Far Are We From The Slippery Slope? The Laffer Curve Revisited. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15343.

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Holter, Hans, Dirk Krueger, and Serhiy Stepanchuk. How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves? National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w20688.

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Hernández, Juan, and Juan Santaella. How to repay the after-COVID-19 public debt?: The case of Colombia. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004248.

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The COVID-19 pandemic produced a shock to public finances throughout the world. In the case of Colombia, the public debt to GDP ratio increased from 39.8% to 65.0%. We use a two-country neoclassical general equilibrium model to determine which one-shot tax reforms make the new debt level sustainable. Our analysis shows that Colombia was on the wrong side of the Laffer curve for capital and labor income taxes before the crisis and hence would need to reduce those taxes to repay its current debt. Specifically, reducing the capital tax by four percentage points and the labor tax by three percentage points restores sustainability. In contrast, the analysis suggests that the economy is on the upward-sloping side of the Laffer curve for the consumption tax. An increase of 10 percentage points in the consumption tax generates a future path of primary surpluses big enough to repay the post-COVID level of debt. The results suggest that behavioral changes and general equilibrium effects are sizeable. Therefore, ignoring them will bias fiscal consolidation analysis.

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Lozano-Espitia, Ignacio, and Fernando Arias-Rodríguez. How do the Tax Burden and the Fiscal Space in Latin America look like? Evidence through Laffer Curves. Banco de la República de Colombia, 2020. http://dx.doi.org/10.32468/be.1117.

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Wright, Allan, and Francisco A. Ramirez. What are the Fiscal Limits for the Developing Economies of Central America and the Caribbean? Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0011799.

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This study uses simulations of state-dependent distributions of fiscal limits for 18 economies in Central America and the Caribbean to better understand governments¿ ability to service their debt, arising from endogenously determined dynamic Laffer curves. Using a small, open economy model to simulate macroeconomic fundamentals and fiscal policy interactions, the empirical findings produced results not previous available for these economies, showing varying and wider distributions of fiscal limits for the open economy model subject to terms-of-trade and flexible exchange rate shocks. This indicates that terms-of-trade and exchange rate volatility impacted the ability of national economies to service their debt. It is therefore prudent that policymakers and central bankers consider models that incorporate the use of trade and exchange rate volatility as a robust way of more accurately determining fiscal limits, which are a critical component in understanding governments' ability to service their debt.

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Méndez-Vizcaíno, Juan C., and Nicolás Moreno-Arias. A Global Shock with Idiosyncratic Pains: State-Dependent Debt Limits for LATAM during the COVID-19 pandemic. Banco de la República, 2021. http://dx.doi.org/10.32468/be.1175.

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Fiscal sustainability in five of the largest Latin American economies is examined before and after the COVID-19 pandemic. For this purpose, the DSGE model in Bi(2012) and Hürtgen (2020) is used to estimate the Fiscal Limits and Fiscal Spaces for Peru, Chile, Mexico, Colombia, and Brazil. These estimates advance the empirical literature for Latin America on fiscal sustainability by offering new calculations stemming from a structural framework with alluring novel features: government default on the intensive margin; dynamic Laffer curves; utility-based stochastic discount factor; and a Markov-Switching process for public transfers with an explosive regime. The most notable additions to the existing literature for Latin America are the estimations of entire distributions of public debt limits for various default probabilities and that said limits critically hinge on both current and future states. Results obtained indicate notorious contractions of Fiscal Spaces among all countries during the pandemic, but the sizes of these were very heterogeneous. Countries that in 2019 had positive spaces and got closer to negative spaces in 2020, have since seen deterioration of their sovereign debt ratings or outlooks. Colombia was the only country to lose its positive Fiscal Space and investment grade, thereby joining Brazil, the previously sole member of both groups

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