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1

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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2

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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3

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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4

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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7

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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8

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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9

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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11

Zadražilová, Jana. "Lafferova křivka a její ověření." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4942.

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The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.
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Rottová, Tereza. "Analýza vývoje příjmů státního rozpočtu z daní z přidané hodnoty: případová studie na datech České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191766.

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The analysis of data from the Czech Republic between 1993 and 2013 assesses how VAT rate changes impact VAT revenues of respective national budgets. The core focus of the paper is the application of the Laffer curve on value added tax. Using a regression analysis we analyze how VAT revenue contributions to the budget are impacted by GDP. The results of our econometric model impaly that a 1% GDP increase leads to a 0.987% increase in VAT revenues to the budget. We find, by cleansing the VAT revenue data of inflationary and GDP effects, that the highest income generating VAT rates are 23% standard and 5% reduced. Both rates were, however, in effect as a result of VAT introductions in the Czech Republic, which might lead to a significant bias in our analysis. We present a chart of a time series of VAT revenues adjusted for inflationary and GDP effects which shows that VAT revenues decrease in the period from 1993 to 1998 after which they stabilize at around CZK 40bn until 2013. From that we infer that, over time, VAT payers have learned how to avoid the tax. We also present three hypotheses in our work; we find that an increase in the reduced VAT rate always brings additional revenues to the budget, that standard VAT rate changes impact revenues in the same direction in only 3 out of 5 cases, and that standard VAT rate changes are a leading variable for household consumption, the trend of which is always less volatile as the lagging variable. The above applies for the reduced VAT rate in just one of four cases.
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Trabandt, Mathias. "Essays in macroeconomics." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2007. http://www.gbv.de/dms/zbw/550639705.pdf.

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Espanhol, Ruben João Fernandes. "The laffer curve: an empirical estimation for eurozone member countries." Master's thesis, 2014. http://hdl.handle.net/10071/9303.

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Códigos do JEL: C23, E62, H21./<br>The current economic and sovereign crisis in the Eurozone led some European governments, due mainly to outside impositions (of the IMF, European Commission, and the ECB, the troika), to increases the tax rates, with the goal of boosting tax revenues, and in that way to decrease excessive deficits, and to fight high public debt, which most countries of the Eurozone, in particular Southern Countries, face. Were these decisions the most correct? What is the relationship between tax rates and tax revenues? What is the tax rate that maximizes the revenue? In the economic literature we find in the concept of the Laffer Curve the answer for the previous questions. Using panel-data, observed between 1995 and 2011 (for direct taxes) and 2000 and 2011 (for indirect taxes), we will estimate Laffer Curves for the Eurozone countries, either for the Eurozone as a whole and also for each individual Eurozone member country. We chose the three taxes that contribute the most to the state revenue, and they are the value added tax (VAT), as an indirect tax; the corporate income tax, and the household income tax. We can conclude for the existence of a Laffer Curve in the Eurozone for VAT and for the individual income tax, but in case of the corporate income tax, we come to the opposite conclusion. In the case of Portugal the optimal tax rate for the individual income tax is 49% and for the corporate income tax is 30%.<br>A grave crise económica e orçamental que tem vindo a assolar os países da Zona Euro levou alguns governos, maioritariamente devido a imposições externas (FMI, Comissão Europeia e BCE, a troika), a aumentar as taxas de imposto, com o objetivo de aumentar a receita fiscal para evitar a ocorrência de défices excessivos, que se têm verificado continuadamente, e dessa forma combater a elevada divida pública que caracteriza uma parte dos países da Zona Euro (principalmente os Países do Sul). Terá sido esta a decisão mais correta? Qual a relação entre a taxa de um dado imposto e a sua receita? Qual é a taxa de imposto que maximiza a receita desse imposto? A teoria económica encontra na Curva de Laffer a resposta a estas perguntas. Através de estimação econométrica com dados em painel, compreendidos entre 1995-2011 (impostos diretos) e 2000-2011 (imposto indireto), iremos estimar a Curva de Laffer para a Zona Euro, evidenciando possíveis diferenças entre países. Para tal escolhemos os três impostos que mais contribuem para as receitas do estado - o Imposto sobre o Valor Acrescentado (IVA); o Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e, por último, o Imposto sobre o Rendimento das Pessoas Singulares (IRS). Através das nossas estimações concluímos que existe evidência da Curva de Laffer para a Zona Euro para o IVA e para o IRS, enquanto que para o IRC, chegamos à conclusão inversa. Para Portugal a taxa ótima para o IRC é de 30% e para o IRS é de 49%.
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Abreu, Hugo Miguel de Oliveira Cruz Pinto de. "Crossing Mountais: The effect of competition on the laffer curve." Master's thesis, 2014. https://repositorio-aberto.up.pt/handle/10216/72837.

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Abreu, Hugo Miguel de Oliveira Cruz Pinto de. "Crossing Mountais: The effect of competition on the laffer curve." Dissertação, 2014. https://repositorio-aberto.up.pt/handle/10216/72837.

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Huey, Wang Shu, and 王淑惠. "An Practical Analysis of Laffer Curve - A Case Study of the Consolidated Income Tax in Taiwan." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/41696134688035419624.

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Kuo, Yen-Ting, and 郭彥廷. "The effect of the change of income tax on labor supply: A case of Taiwan labor market''s Laffer curve." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/66283476700884682953.

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碩士<br>國立中央大學<br>產業經濟研究所<br>100<br>Laffer Curve examines the relationship between tax rate and tax revenue. It argued that there is a trade-off between income tax rate and income tax revenue. In general, tax revenue will increase as tax rate increase, but there is a limit, when tax rate overpass this limit, tax revenue will decease gradually. This relation is relevant in both policy making and academic study, and our study has examined Taiwan’s labor income in order to understand the possible relationship between labor income in Taiwan and its associated income tax rate. In addition,whether the current labor income tax rates in Taiwan have already reached their peaks in terms of Laffer Curve will also be examined. The data we used in this study is from Manpower Utilization Survey of 2002, which is compiled by the Directorate-General of Budget, Accounting and Statistics, the Executive Yuan, R.O.C., we used household unit as the unit for our study, and then simulate income tax payment in different tax rates for every family so that we estimate Taiwan’s labor income tax rates around the current labor income level and their possible locations in Laffer Curve. Our empirical results indicate that every family makes different reactions when they face the change of tax rates. In policy making, increasing income tax rate will make Taiwan’s family’s labors enhance their willingness to work, and expand their work hours so that their annual wage and income tax payment can be increased, government income tax revenue also can be increased accordingly. In regard to this result, nevertheless, our study recommends that government shouldn’t increase income tax revenue by increasing their income tax rates, instead, the government should increase their income tax revenue by expanding the tax base. It is suggested in this study that the government shouldn`t focus its tax base on paid worker only, possible III underground economic actions such as night market and personal business should be unveiled and they can all added into tax base.
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19

Okachi, Michinao. "Essays on Sovereign Debt Crisis." Phd thesis, 2017. http://hdl.handle.net/1885/141436.

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Abstract:
This thesis consists of three chapters that aim to develop economic models to explain sovereign debt crises. Chapter 2 provides the dynamic general equilibrium model of endogenous sovereign default, incorporating financial intermediaries. By a government's decision to default, government bonds become non-performing and financial intermediaries eliminate them from their net worth. While other literature on endogenous default models assumes that the default state is exogenously given, only depending on TFP or endowment, the model in Chapter 2 creates a mechanism by which the default state is contingent on the amount of debt outstanding in the non-default state. Through this feature, the model quantifies the financial amplification effect on the economy and shows the phenomenon of "Too-Big-to-Default". The model explains the important features of the Argentinean default in 2001, capturing the default frequency, the debt-to-GDP ratio and moments of main variables. Chapter 3 proposes a new sovereign debt crisis model which is applicable to an advanced country, assuming the government's incapability to serve its debts rather than willingness of repayment. The fiscal limit is defined as the sum of discounted future primary surplus under the tax rate to maximize tax revenue. When the debt outstanding exceeds the fiscal limit, the government falls into debt crisis. The economic contraction in the crisis results from the exogenous tax rate and decreased imported inputs. The model replicates the high debt-to-GDP ratio, which the endogenous model cannot assume, and captures movements of important variables of the Spanish debt crisis in around 2012. Chapter 4 introduce foreign bonds based on the model in Chapter 3, for the analysis of several countries such as Greece and Ireland in which a majority of bonds is held by foreign agents. In the model, the government issues bonds for foreign investors, and that leads the outflow of domestic output. Instead of government bonds, households adopt capital for their inter-temporal utility maximization. Also, the fiscal limit is drawn from the exogenous distribution. The simulation result for the Greek economy generally explains the contraction of its economy by the crisis in around 2012 although the effect of imported inputs is overestimated and that of domestic inputs is underestimated.
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