Results 31 to 40 of about 1,198 (216)

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
doaj   +1 more source

Can the Laffer curve become a policy tool for reducing tax evasion? Stratification of property tax collection by land use

Journal of Urban Management, 2019
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality.
Yuval Arbel, Chaim Fialkoff, Amichai Kerner   +2 more
doaj   +1 more source

Laffer Curves for Hungary

Financial and Economic Review, 2019
The study uses a general equilibrium model calibrated for the Hungarian economy to estimate the Laffer curve of the labour tax rate. According to the results, the tax rate maximising budget revenues in the medium term is 55 per cent, while based on the model version taking into account the accumulation of human capital and capturing the longer-term ...
Gábriel, Péter, Kaszab, Lóránt
openaire   +2 more sources

Are taxes too high? A machine-learning approach to Laffer curve estimation

Public Sector Economics
This paper estimates Laffer curves for personal income tax, corporate income tax, and value-added tax across OECD countries. While the Laffer curve is widely used for assessing the revenue effects of taxation, existing empirical estimates typically rely ...
Hermes Morgavi
doaj   +1 more source

The Horizontally S-Shaped Laffer Curve [PDF]

Journal of the European Economic Association, 2017
In a neoclassical growth model with incomplete markets and heterogeneous, liquidity-constrained agents, the properties of the Laffer curve depend on whether debt or transfers are adjusted to balance the government budget constraint. The Laffer curve conditional on public debt is horizontally S-shaped. Two opposing forces explain this result.
Fève, Patrick, Matheron, Julien, Sahuc, Jean-Guillaume   +2 more
openaire   +4 more sources

Financial Fragility and the Fiscal Multiplier

Journal of Money, Credit and Banking, EarlyView.
Abstract We show that undercapitalized banks with large holdings of government bonds subject to sovereign default risk lead to a new crowding‐out channel: deficit‐financed fiscal stimuli lead to higher bond yields, triggering capital losses for the banks. Banks then cut back loans, which reduces fiscal multipliers.
CHRISTIAAN VAN DER KWAAK, SWEDER VAN WIJNBERGEN   +1 more
wiley   +1 more source

Bubble, weak and strong hyperinflation: Theory and empirical evidence

EconomiA, 2015
This paper presents a theoretical framework that allows a taxonomy of hyperinflation, namely: (i) bubble, (ii) weak and (iii) strong hyperinflation. The inflation tax revenue curve is used to characterize each type of hyperinflation and we use this curve
Fernando de Holanda Barbosa, Tito Nícias Teixeira da Silva Filho   +1 more
doaj   +1 more source

Comparison of Income Tax Base in Visegrad Countries

Studies in Business and Economics, 2021
The objective of the research was to compare the procedures for the calculation of income tax in the Visegrad Four (V4) countries. The statutory income tax calculation procedures are very similar in the V4 countries.
Hinke Jana, Rain Tomáš, Hrabovská Barbora   +2 more
doaj   +1 more source

The Laffer Curve in an Incomplete-Market Economy [PDF]

SSRN Electronic Journal, 2013
This paper is a quantitative investigation into the characteristics of the Laffer curve in a neoclassical growth model with incomplete markets and heterogeneous, liquidity-constrained agents. We show that the shape of the Laffer curves related to taxes on labor, capital and consumption dramatically changes depending on which of transfers or government ...
Fève, Patrick, Matheron, Julien, Sahuc, Jean-Guillaume   +2 more
openaire   +3 more sources

Pension Systems (Un)sustainability and Fiscal Constraints: A Comparative Analysis

Oxford Bulletin of Economics and Statistics, EarlyView.
ABSTRACT Using an overlapping generations model, two new indicators of public pension system sustainability are proposed: the pension space, which measures the capacity to pay for pension expenditures out of labour taxation, and the pension space exhaustion probability reflecting demographic uncertainties.
Burkhard Heer, Vito Polito, Michael R. Wickens   +2 more
wiley   +1 more source