Add to ORKGHigh taxation is found to lead not to less labor supply but to more tax evasion and/or black labor. Investigating next what this implies for the course of the tax revenue and subsequently for the shape of the Laffer curve, this curve is found to change with the tax induced change of taxpayer preferences over tax compliance and tax aversion. Hence, the relevant Laffer curve when contemplating tax cuts should be the one after the last tax increase and cannot thereby be fully self-financed
Taking account of the costs of tax evasion and avoidance activity together with the government's cos...
Through tax evasion, through the labour-leisure choice or in other ways, taxpayers reduce the tax ba...
i Abstract This thesis deals with the issue of Laffer curve. According to the idea of the Laffer cur...
High taxation is found to lead not to less labor supply but to more tax evasion and/or black labor. ...
The standard approach to evaluate the Laffer curve of personal income taxation focuses on the impact...
This project assesses behavioral responses to tax rate changes in an effort to add substance to the ...
In this paper, we analyze government budget balance within a simple model of endogenous growth. For ...
URL des Cahiers : https://halshs.archives-ouvertes.fr/CAHIERS-MSECahiers de la Maison des Sciences E...
The study uses a general equilibrium model calibrated for the Hungarian economy to estimate the Laff...
A conjecture of Laffer, which had considerable influence on fiscal doctrine, is that tax revenues of...
This paper explores the dynamic behavior of a Romer-style endogenous growth model, analyzing how cha...
Purpose – The purpose of this paper is to show a standard RBC model, when augmented with a VAT evas...
Laffer curve is a tradeoff between tax cuts and tax revenues. The sketch of Laffer curve was drawn b...
The goal of this paper is to examine the shape of the Laffer curve quantitatively in a simple neocla...
In a corrupt tax administration a rise in tax rate sets about complicated strategic decision moves b...
Taking account of the costs of tax evasion and avoidance activity together with the government's cos...
Through tax evasion, through the labour-leisure choice or in other ways, taxpayers reduce the tax ba...
i Abstract This thesis deals with the issue of Laffer curve. According to the idea of the Laffer cur...
High taxation is found to lead not to less labor supply but to more tax evasion and/or black labor. ...
The standard approach to evaluate the Laffer curve of personal income taxation focuses on the impact...
This project assesses behavioral responses to tax rate changes in an effort to add substance to the ...
In this paper, we analyze government budget balance within a simple model of endogenous growth. For ...
URL des Cahiers : https://halshs.archives-ouvertes.fr/CAHIERS-MSECahiers de la Maison des Sciences E...
The study uses a general equilibrium model calibrated for the Hungarian economy to estimate the Laff...
A conjecture of Laffer, which had considerable influence on fiscal doctrine, is that tax revenues of...
This paper explores the dynamic behavior of a Romer-style endogenous growth model, analyzing how cha...
Purpose – The purpose of this paper is to show a standard RBC model, when augmented with a VAT evas...
Laffer curve is a tradeoff between tax cuts and tax revenues. The sketch of Laffer curve was drawn b...
The goal of this paper is to examine the shape of the Laffer curve quantitatively in a simple neocla...
In a corrupt tax administration a rise in tax rate sets about complicated strategic decision moves b...
Taking account of the costs of tax evasion and avoidance activity together with the government's cos...
Through tax evasion, through the labour-leisure choice or in other ways, taxpayers reduce the tax ba...
i Abstract This thesis deals with the issue of Laffer curve. According to the idea of the Laffer cur...