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On the possibility of an inverse relationship between tax rates and government revenues

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Cited by:

  1. Devika Dutt & Kevin P. Gallagher & Rachel D. Thrasher, 2020. "Trade Liberalization and Fiscal Stability in Developing Countries: What Does the Evidence Tell Us?," Global Policy, London School of Economics and Political Science, vol. 11(3), pages 375-383, May.
  2. Eugenio J. Miravete & Katja Seim & Jeff Thurk, 2018. "Market Power and the Laffer Curve," Econometrica, Econometric Society, vol. 86(5), pages 1651-1687, September.
  3. Cho, Myeonghwan, 2014. "The effect of capital gains taxation on small business transfers and start-ups," Economic Modelling, Elsevier, vol. 36(C), pages 447-454.
  4. Hsing, Yu, 1996. "Estimating the laffer curve and policy implications," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 25(3), pages 395-401.
  5. Salhofer, Klaus & Schneider, Friedrich & Streicher, Gerhard, 1999. "Least Cost Efficiency Of Agricultural Programs: An Empirical Investigation," 1999 Annual meeting, August 8-11, Nashville, TN 21565, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  6. Alexandru MINEA & Hélène EHRHART & Patrick VILLIEU, 2009. "Deficit, Seigniorage and the Growth Laffer Curve in developing countries," Working Papers 200926, CERDI.
  7. Lawrence B. Lindsey, 1985. "Estimating the Revenue Maximizing Top Personal Tax Rate," NBER Working Papers 1761, National Bureau of Economic Research, Inc.
  8. Koskela, Erkki & Virén, Matti, 1999. "Is There a Laffer Curve Between Output and Public Sector Employment?," Discussion Papers 194, VATT Institute for Economic Research.
  9. Atala M. Qtish & Adel M. Qatawneh, 2015. "Critical Examination of the Impact of E-Government on the Income Tax Collections: A Case Study in the Income and Sales Tax Department of Jordan," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(4), pages 27-36, April.
  10. John Creedy & Norman Gemmell, 2011. "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series 11/05, New Zealand Treasury.
  11. Hansson, Asa & Stuart, Charles, 2003. "Peaking of fiscal sizes of government," European Journal of Political Economy, Elsevier, vol. 19(4), pages 669-684, November.
  12. repec:ebl:ecbull:v:8:y:2005:i:5:p:1-6 is not listed on IDEAS
  13. Ahmet Ozcam, 2015. "The Laffer Effect in a Product's Market in the Case of a Specific Tax," Review of Economics & Finance, Better Advances Press, Canada, vol. 5, pages 85-99, February.
  14. Roger Middleton, 2010. "The Laffer Curve," Chapters, in: Mark Blaug & Peter Lloyd (ed.),Famous Figures and Diagrams in Economics, chapter 54, Edward Elgar Publishing.
  15. Kenneth L. Judd, 1983. "Exercises in Voodoo Economics," Discussion Papers 558, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  16. Don Fullerton, 1990. "Inputs to Tax Policymaking: The Supply Side, the Deficit, and the Level Playing Field," NBER Working Papers 3507, National Bureau of Economic Research, Inc.
  17. Bouton, Laurent & Gassner, Marjorie & Verardi, Vincenzo, 2008. "Redistributing income under fiscal vertical imbalance," European Journal of Political Economy, Elsevier, vol. 24(2), pages 317-328, June.
  18. John W. Diamond & George R. Zodrow, 2007. "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 374-395, September.
  19. James Alm, 2018. "Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
  20. Jørgen Aasness & Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Statistics Norway, Research Department.
  21. Werner W. Pommerehne, 1983. "Steuerhinterziehung und Schwarzarbeit als Grenzen der Staatstätigkeit," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 119(III), pages 261-284, September.
  22. Dean Scrimgeour, 2015. "Dynamic Scoring in a Romer-Style Economy," Southern Economic Journal, Southern Economic Association, vol. 81(3), pages 697-723, January.
  23. Kostantinos J. Liapis & Evangelos D. Politis & Dimitra Ntertsou & Eleftherios I. Thalassinos, 2020. "Investigating the Relationship between Tax Revenues and Tax Ratios: An Empirical Research for Selected OECD Countries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 215-229.
  24. ColemanII, Wilbur John, 2000. "Welfare and optimum dynamic taxation of consumption and income," Journal of Public Economics, Elsevier, vol. 76(1), pages 1-39, April.
  25. Edimon Ginting, 1998. "Can Tax Reform Work in an Economy Where Tax Avoidance and Evasion are Endemic?," Centre of Policy Studies/IMPACT Centre Working Papers ip-71, Victoria University, Centre of Policy Studies/IMPACT Centre.
  26. John Creedy & Norman Gemmell, 2013. "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 974-991, December.
  27. Silva, Wilton Bernardino & Paes, Nelson Leitão & Ospina, Raydonal, 2014. "A Substituição da Contribuição Patronal para o Faturamento: Efeitos Macroeconômicos, sobre a Progressividade e Distribuição de Renda no Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 68(4), October.
  28. DOMBOU T., Dany R., 2018. "Shadow effect from Laffer tax allergy: New tax policy tool to fight tax evasion," MPRA Paper 98646, University Library of Munich, Germany.
  29. David R. Henderson, 1989. "Are We All Supply‐Siders Now?," Contemporary Economic Policy, Western Economic Association International, vol. 7(4), pages 116-128, October.
  30. Koskela, Erkki & Poutvaara, Panu, 2009. "Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?," IZA Discussion Papers 3984, Institute of Labor Economics (IZA).
  31. Maria Chistyakova & Philippe Mahenc, 2015. "Free-Riding on Environmental Taxation," CEEES Paper Series CE3S-02/15, European University at St. Petersburg, Department of Economics.
  32. Judd, Kenneth L, 1987. "The Welfare Cost of Factor Taxation in a Perfect-Foresight Model," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 675-709, August.
  33. Fredriksson, Anders, 2007. "Compositional and dynamic Laffer effects in models with constant returns to scale," Research Papers in Economics 2007:2, Stockholm University, Department of Economics, revised 21 Apr 2004.
  34. Zsolt Becsi, 2002. "Public Spending, Transfers, and the Laffer Curve," Departmental Working Papers 2002-05, Department of Economics, Louisiana State University.
  35. Mattos, Enlinson & Terra, Rafael, 2016. "Cash-cum-in-kind transfers and income tax function," Textos para discussão 414, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  36. Bianconi, Marcelo, 2000. "The effects of alternative fiscal policies on the intertemporal government budget constraint," International Review of Economics & Finance, Elsevier, vol. 9(1), pages 31-52, February.
  37. repec:fgv:epgrbe:v:68:y:2015:i:4:a:14269 is not listed on IDEAS
  38. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
  39. Agell, Jonas & Persson, Mats, 2001. "On the analytics of the dynamic Laffer curve," Journal of Monetary Economics, Elsevier, vol. 48(2), pages 397-414, October.
  40. Marco Bianchi & Bjorn R. Gudmundsson & Gylfi Zoega, 2001. "Iceland's Natural Experiment in Supply-Side Economics," American Economic Review, American Economic Association, vol. 91(5), pages 1564-1579, December.
  41. Roger Waud, 1985. "Politics, deficits, and the Laffer curve," Public Choice, Springer, vol. 47(3), pages 509-517, January.
  42. Matti Virén & Erkki Koskela, 2000. "Is there a Laffer curve between aggregate output and public sector employment?," Empirical Economics, Springer, vol. 25(4), pages 605-621.
  43. James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
  44. Heijman, W.J.M. & van Ophem, J.A.C., 2005. "Willingness to pay tax: The Laffer curve revisited for 12 OECD countries," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 34(5), pages 714-723, October.
  45. Jonas Agell & Mats Persson, 2000. "On the Analytics of the Dynamic Laffer Curve," CESifo Working Paper Series 383, CESifo.
  46. Waud, Roger N, 1988. "Tax Aversion, Optimal Tax Rates, and Indexation," Public Finance = Finances publiques, , vol. 43(2), pages 310-325.
  47. Şen, Hüseyin & Bulut-Çevik, Zeynep Burcu & Kaya, Ayşe, 2017. "The Khaldun-Laffer Curve Revisited: A Personal Income Tax-Based Analysis for Turkey," MPRA Paper 78850, University Library of Munich, Germany, revised 27 Apr 2017.
  48. Lawrence B. Lindsey, 1985. "Taxpayer Behavior and the Distribution of the 1982 Tax Cut," NBER Working Papers 1760, National Bureau of Economic Research, Inc.
  49. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.
  50. 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.
  51. Adrian W. Throop, 1991. "Fiscal policy in the Reagan years: a burden on future generations?," Economic Review, Federal Reserve Bank of San Francisco, issue Win, pages 3-23.
  52. Dahlby, Bev, 1998. "Progressive taxation and the social marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 67(1), pages 105-122, January.
  53. Serguei Kaniovski & Margit Schratzenstaller, 2004. "Selbstfinanzierung der Steuerreform 2004/05," WIFO Studies, WIFO, number 25033, January.
  54. Edimon Ginting, 1999. "Tax Evasion in a Corrupt Economy," Centre of Policy Studies/IMPACT Centre Working Papers g-133, Victoria University, Centre of Policy Studies/IMPACT Centre.
  55. Alan Krause, 2007. "A Tax Reform Analysis of the Laffer Argument," Discussion Papers 07/10, Department of Economics, University of York.
  56. Rivers, Nicholas, 2013. "Renewable energy and unemployment: A general equilibrium analysis," Resource and Energy Economics, Elsevier, vol. 35(4), pages 467-485.
  57. Laurent Bouton, 2009. "Essays in game theory applied to political and market institutions," ULB Institutional Repository 2013/210325, ULB -- Universite Libre de Bruxelles.
  58. Lawrence B. Lindsey, 1986. "Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate," NBER Working Papers 2069, National Bureau of Economic Research, Inc.
  59. Creedy, John & Gemmell, Norman, 2012. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Working Paper Series 2431, Victoria University of Wellington, Chair in Public Finance.
  60. Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius, 2002. "Underground economy quantitative models. Some applications to Romania’s case," MPRA Paper 14210, University Library of Munich, Germany.
  61. Pecorino, Paul, 1995. "Tax rates and tax revenues in a model of growth through human capital accumulation," Journal of Monetary Economics, Elsevier, vol. 36(3), pages 527-539, December.
  62. Friedrich Schneider & Klaus Salhofer & Erwin Schmid & Gerhard Streicher, 2001. "Was the Austrian agricultural policy least cost efficient?," Economics working papers 2001-03, Department of Economics, Johannes Kepler University Linz, Austria.
  63. William Stine, 1988. "Estimating property tax base elasticity over time: Evidence on the revenue maximizing politician," Public Choice, Springer, vol. 58(1), pages 35-44, July.
  64. Koskela, Erkki & Vilmunen, Jouko, 1996. "Tax progression is good for employment in popular models of trade union behaviour," Labour Economics, Elsevier, vol. 3(1), pages 65-80, August.
  65. Charles Becker & Don Fullerton, 1980. "Income Tax Incentives to Promote Saving," NBER Working Papers 0487, National Bureau of Economic Research, Inc.
  66. Mateescu, Dan, 2016. "The Linear Regression Of Weighted Segments," Working Papers of Institute for Economic Forecasting 160720, Institute for Economic Forecasting.
  67. Peter Oudheusden, 2016. "Fiscal policy reforms and dynamic Laffer effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 490-521, June.
  68. Ramon J. Torregrosa-Montaner, 2015. "Lump-sum over Distortionary Taxation Dominance with Heterogeneous Individuals," Economics Bulletin, AccessEcon, vol. 35(3), pages 1443-1449.
  69. Ming Chang & Hsiao-Ping Peng, 2012. "Laffer effect, gross substitution, marginal cost of public funds and the level property of public good provision," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 650-659, October.
  70. Enlinson Mattos & Rafael Terra, 2016. "Nature of transfers, income tax function and empirical estimation of elasticity of taxable income for Brazil," Applied Economics, Taylor & Francis Journals, vol. 48(53), pages 5201-5220, November.
  71. Philippe Mahenc, 2009. "Wasteful Labeling," Post-Print hal-02081034, HAL.
  72. Andrew Leigh, 2007. "Taxpaying Made Easy," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 14(1), pages 81-86.
  73. Jason Taylor & Christopher Bailey, 2005. "Preferences for Government Size and their Effect on Labor-Leisure Decisions," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-6.
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