Results 61 to 70 of about 6,058 (222)
Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009 [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2012 The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by
Gabriela DOBROTA +1 more
doaj
Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform [PDF]
macroeconomics, laffer ...
Austan Goolsbee
core
The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC
Econometrica, Volume 92, Issue 4, Page 1163-1193, July 2024.This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction.
Augustin Bergeron +2 more
wiley +1 more source
Tax Aversion, Optimal Tax Rates, and Indexation [PDF]
Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point ...
Roger N. Waud
core
Journal of Policy Analysis and Management, Volume 44, Issue 4, Page 1491-1497, Autumn (Fall) 2025.
Kent Smetters
wiley +1 more source
A micro-foundation for the Laffer curve in a real effort experiment [PDF]
A conjecture of Laffer, which had considerable influence on fiscal doctrine, is that tax revenues of a Leviathan state eventually decrease when the tax rate exceeds a threshold value.
Claude Montmarquette +2 more
core +3 more sources
Indirect tax revenue curves-consumer demand models point of view. Particular case: asymptotic zero demand models [PDF]
The Laffer curve is undoubtedly the most popular tax revenue curve. Many critics claim that the Laffer curve does not describe any real economic processes, but only represents an “ideology”.
Boguslaw Guzik
core
Empirical search and characterization of contemporaneity using breaks and regime switching
Estudios Económicos, 2017 This paper describes a technique to determine the contemporaneity of two economic events. It is also possible to determine some characteristics of the contemporaneity, as a descriptive stage previous to causality analysis and model estimations.
Fernando Delbianco, Andrés Fioriti
doaj +2 more sources
Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania [PDF]
Theoretical and Applied Economics, 2009 In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests:
Raluca Drãcea +2 more
doaj +1 more source