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Impôt, déficit et croissance économique : un réexamen de la courbe de Laffer

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  • Alexandru Minea
  • Patrick Villieu

Abstract

Since the Barro (1990) model, the theoretical literature emphasizes the existence of an inverted-U curve between taxes and economic growth, in the spirit of the ?Laffer curve?. Nevertheless, empirical evidence does not seem to support this result. We show that this dilemma disappears once we extend the analysis to the presence of fiscal deficits. Thus, accounting for the effect of deficits in the relation between taxes and growth allows reconciling the data with the theoretical conclusions in the favor of an ?economic growth Laffer curve?.

Suggested Citation

  • Alexandru Minea & Patrick Villieu, 2009. "Impôt, déficit et croissance économique : un réexamen de la courbe de Laffer," Revue d'économie politique, Dalloz, vol. 119(4), pages 653-675.
    • Handle: RePEc:cai:repdal:redp_194_0653
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