Results 71 to 80 of about 1,198 (216)
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
A Short Play on the Idea of Laffer Curve in Transition Economies [PDF]
Very strong emotions have accompanied the idea of the Laffer Curve from the very beginning. This simple analysis does not try to solve the discussion. The author has constructed the (TBI-Tax Burden Index), a special measure of taxes.
Mateusz Walewski
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Estimation of Laffer Curve: Evidence from Pakistan [PDF]
, 2019 Laffer curve is a tradeoff between tax cuts and tax revenues. The sketch of Laffer curve was drawn by Arther Laffer at a dinner with his friends on his napkin that reduction in taxes will increase tax revenues.
Latif, Muhammad Irfan +5 more
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Journal of Policy Analysis and Management, Volume 44, Issue 4, Page 1491-1497, Autumn (Fall) 2025.
Kent Smetters
wiley +1 more source
A Behavioral Laffer Curve: Emergence of a Social Norm of Fairness in a Real Effort Experiment [PDF]
This paper demonstrates, through a controlled experiment, that the “Laffer curve” phenomenon does not always reflect a conventional income - leisure trade-off. Whether out of reason or out of emotion, taxpayers may also be willing to punish intentionally
Louis Lévy-Garboua +2 more
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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
Laffer curve in a non-Leviathan scenario: a real - effort experiment [PDF]
The aim of this paper is to look for the presence of the Laffer curve in a non-Leviathan state using tax rates of 30%, 50% and 70%. We gave the players the opportunity to choose their labour supply both under a Welfare – State scenario and a State – of –
Ferruccio Ponzano, Stefania Ottone
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Corporate taxation in Spain: analyzing efficiency and revenue potential
Humanities & Social Sciences CommunicationsThis paper offers a comprehensive analysis of Spain’s corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve’s optimal tax rate,
Manuela Ortega-Gil +3 more
doaj +1 more source
العلاقة الخطية وغير الخطية بين الدين الخارجي والناتج المحلي الإجمالي في مصر: تحليل وتنبؤات [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةتلقي الدراسة الضوء على الدين الخارجي في مصر وتحاول الإجابة على تساؤل رئيسي هو "هل الدين العام يعيق النمو الاقتصادي في مصر؟"، وذلك في مواجهة الأدلة المتباينة حول أثر الوصول إلى أسواق رأس المال الدولية وارتفاع الدين الخارجي على النمو الاقتصادي، وذلك من ...
اسلام محمد محمد البنا
doaj +1 more source
An aggregate Laffer curve – a multi-peak case [PDF]
, 2008 In the current paper we propose to distinguish between micro and aggregate Laffer functions. We prove that in spite of the fact that a Laffer curve of any representative individual may have one peak point where tax revenue is at its maximum, the ...
Spiegel, Uriel +2 more
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