Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]
Problems and Perspectives in Management, 2022 Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo +4 more
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MODEL OF OPTIMIZATION OF TAX BURDEN ON THE ACTIVITIES OF AGRICULTURAL ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT [PDF]
Akademičnij Oglâd, 2023 The aim of the article is to develop an applied methodology for identifying promising areas of agricultural development in Ukraine, which is based on the optimization of the tax burden on the industry through the use of production and institutional ...
Oleh M. Odintsov +3 more
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On the Origin of the Laff er Curve [PDF]
ACTA VŠFS, 2019 In 1974 Arthur Laffer sketched his famous curve on a restaurant napkin. Jude Wanniski gave the curve Laffer’s name and popularized it in 1978. Nowadays the Laffer curve is part of most economics textbooks and essential argument in tax debates.
Petr Mach
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The Khaldûn−Laffer Curve Revisited: A Personal Income Tax−Based Analysis for Turkey
Transylvanian Review of Administrative Sciences, 2019 This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015.
Hüseyin Şen +2 more
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Empirical Estimation of Inflation Tax and The Laffer Curve Surfaces: The Case of Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2011 This paper investigates the inflation tax. Laffer Curve surfaces of inflation tax have been estimated in Iran, using time series data for the period 1961-2006. Considering the high inflation ratio of iran during the last three decades, it is hypothesized
Reza i Moosavi Mohsen, Haideh Norouzi
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Empirical verification of the Laffer curve for Brazil between the years from 1996 to 2014
Economia & Região, 2017 The objective of the study was to empirically verify the Laffer curve for Brazil in the years 1996-2014 in order to find out what the tax burden (real) that will provide the maximum revenues (real) possible At first, some considerations relating to ...
André Diego Souza da Cruz +1 more
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Implications of Transitory and Permanent Changes in Tax Rates for Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2018 This article provides an analysis of the fiscal channel that assumes balancing between raised labour, capital and consumption tax rates and government consumption, calibrated for Polish data.
Janusz Jabłonowski
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Determine the External Debt Threshold of the Southeast Asian Countries: Analysis Using Laffer Curve? [PDF]
Экономика региона, 2018 This paper research the relationship between external debt and economic growth. Using the debt Laffer curve theory, the authors determine the maximum debt level of the Southeast Asian countries.
Thien Hao Van, Van Cuong Hoang
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اختبار فرضية منحنى لافر في مصر باستخدام منهجية Threshold Regression [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020 تهدف الدراسة الى توظيف فرضية منحنى لافر Laffer Curve واختبار مدى انطباقها في مصر خلال الفترة (1981-2018)، وذلک باختبار وجود علاقة غير خطية بين معدل الضريبة المباشرة وأيضا معدل الضريبة غير المباشرة کمتغيرين مفسرين وبين الإيرادات الضريبية الإجمالية في مصر ...
حسن أمين
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Financial Repression and Laffer Curves [PDF]
SSRN Electronic Journal, 2015 This paper uses a simple calibrated general equilibrium model to evaluate the revenue from financial repression and its impact on Laffer curves for consumption, capital and labor taxes. By imposing a requirement for households to hold public debt with a below-market rate of return the government distorts optimal household allocation and raises extra ...
Kanat S. Isakov, Sergey Pekarski
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