Search Results - subject_exact:"Laffer-Kurve"

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Fiscal sustainability of transition finance : implications for the GX economy transition bonds in Japan

Fukuda, Shin'ichi; Ino, Akio - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626417

Fiscal limits to protectionism : the 2025 U.S. tariff Laffer curve

Pujolas, Pau S.; Rossbach, Jack - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607620

A history of U.S. tariffs : quantifying strategic trade‑offs in tariff policy design

Martínez-García, Enrique; Sposi, Michael - 2026

U.S. tariff policy has historically balanced competing goals-revenue, protection, and reciprocity. Policy priorities have shifted over time in response to changing economic and political conditions. Using a calibrated general equilibrium model, we illustrate these trade-offs through the lens of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643932

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A history of U.S. tariffs : quantifying strategic trade-offs in tariff policy design

Martínez-García, Enrique; Sposi, Michael - 2025

Book / Working Paper

Improving tax revenues in the emerging markets : a laffer curve analysis

Kalra, Snigdha; Gupta, Sargam - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375173

Tax optimization in the European Union : a Laffer Curve perspective

Sentinelo, Thais; Queirós, Mário; Oliveira, José Manuel - 2025

This study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT). Utilizing a comprehensive panel data set...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624775

Cigarette taxation and consumption in The Czech Republic : have these factors influenced tax revenue?

Krajňák, Michal - 2024

The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077047

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Cigarette taxation and consumption in The Czech Republic: Have these factors influenced tax revenue?

Krajňák, Michal - 2024

Article

Top income taxation : efficiency, social welfare and the Laffer curve

Lundberg, Jacob - 2024

This paper develops a comprehensive framework for analyzing the revenue, efficiency and social welfare implications of top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical expressions for the Laffer curve and excess burden. Applied to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551958

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Top income taxation: Efficiency, social welfare and the Laffer curve

Lundberg, Jacob - 2024

Book / Working Paper

The implications of UBI on the utility function and tax revenue : further calibrating of basic income effects

Neumärker, Bernhard; Weinel, Jette Leonie - 2024

Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift with unconditional transfers. In this paper we further develop the model of our previous paper - The Implications of UBI on Utility Functions and Tax Revenue (Neumärker, B.,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540610

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The implications of UBI on the utility function and tax revenue : further calibrating of basic income effects

Neumärker, Bernhard; Weinel, Jette Leonie - 2024

Book / Working Paper

The individual Laffer curve : evidence from the Spanish income tax

Gamarra Rondinel, Ana; Sanz, José Félix; Arrazola … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015142117

The Laffer curve for rules of origin

Head, Keith; Mayer, Thierry; Melitz, Marc J. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573448

The Ukraine Support Tariff: How Europe can support Ukraine and weaken Russia

Hinz, Julian; Schularick, Moritz - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654834

Ein Unterstützungszoll für die Ukraine: Wie Europa die Ukraine unterstützen und Russland ökonomisch schwächen kann

Hinz, Julian; Schularick, Moritz - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654839

Ein Unterstützungszoll für die Ukraine : wie Europa die Ukraine unterstützen und Russland ökonomisch schwächen kann

Hinz, Julian; Schularick, Moritz - 2026

Ein "‘Ukraine-Unterstützungszoll"’ auf den verbleibenden EU-Russland-Handel von knapp €60 Mrd. pro Jahr könnte bei Zollsätzen von 30-50% jährlich €6-16 Mrd. (partielles Gleichgewicht) bzw. €3-11 Mrd. (allgemeines Gleichgewicht) erbringen - mehr als die €3 Mrd. aus den...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653568

Till the irs do us part : (optimal) taxation of households

Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637021

An error in the theory of seigniorage

Mach, Petr - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014519793

Evaluating fiscal policy reforms using the fiscal frontier

Chen, Xiaoshan; Leith, Campbell B.; Ricci, Mattia - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014479680

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Evaluating fiscal policy reforms using the fiscal frontier

Chen, Xiaoshan; Leith, Campbell B.; Ricci, Mattia - 2023

Book / Working Paper

Evaluating Fiscal Policy Reforms Using the Fiscal Frontier

Chen, Xiaoshan; Leith, Campbell B.; Ricci, Mattia - 2022

Book / Working Paper

Debt overhang and lack of lender's commitment

Kobayashi, Keiichirō; Nakajima, Tomoyuki; Takahashi, Shuhei - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014436146

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Debt overhang and lack of lender's commitment

Kobayashi, Keiichirō; Nakajima, Tomoyuki; Takahashi, Shuhei - 2022

Book / Working Paper

Estimating the Laffer tax rate on capital income : cross-base responses matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394967

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Estimating the Laffer tax rate on capital income : cross-base responses matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2023

Book / Working Paper

Estimating the laffer tax rate on capital income : cross-base responses matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022

Book / Working Paper

Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2023

Book / Working Paper

Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022

Book / Working Paper

Optimal dynamic tax-transfer policies in heterogeneous-agents economies

Chien, YiLi; Wen, Yi - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014319921

Time averaging meets labor supplies of Heckman, Lochner, and Taber

Graves, Sebastian; Gregory, Victoria; Ljungqvist, Lars; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320572

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Time averaging meets labor supplies of heckman, lochner, and taber

Graves, Sebastian; Gregory, Victoria; Ljungqvist, Lars; … - 2023

Book / Working Paper

The Individual Laffer Curve : Evidence from the Spanish Income Tax

Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2023

This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the individual taxpayer and the aggregate population,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357759

Marketed tax avoidance : an economic analysis

Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362713

Tax Reform and the Laffer Curve

Gamarra Rondinel, Ana; Hines, James R.; Sanz, José Félix - 2025

This paper evaluates Laffer curves produced by reforms to nonlinear income taxes, focusing on individual taxpayers. A reform puts a taxpayer on the "wrong" side of the Laffer curve if it increases their tax burden while reducing tax payments. There always exist potential reforms with this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438284

Aging, health economics, and tobacco taxation in Spain : Laffer Curve insights for fiscal and health policy

Martín, Juan Manuel; Almeida, Alejandro; Galiano, Aida; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638288

Can the Laffer curve for consumption tax be hump-shaped?

Hiraga, Kazuki; Nutahara, Kengo - 2022

This paper characterizes the shape of the Laffer curve for consumption tax analytically, considering (i) the functional form of utility and (ii) the use of tax revenue in a neoclassical general equilibrium model. The tax revenue curve for consumption tax cannot be hump-shaped if the utility...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013309774

Efficiency and welfare effects of fiscal policy in emerging economies : the case of Morocco

El Khalifi, Ahmed; Ouakil, Hicham; Torres, José L. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195340

Searching for a Carbon Laffer Curve : estimates from the European Union Emissions Trading System

Mazzarano, Matteo; Borghesi, Simone - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015117886

Safe assets

Brunnermeier, Markus Konrad; Merkel, Sebastian; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015144372

Tax deduction matters : elasticities of the Laffer curve, taxable income, and tax revenue

Gunji, Hiroshi; Hiraga, Kazuki; Miyazaki, Kenji - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014511772

The revenue-maximizing corporate income tax rate for Turkey

Şen, Hüseyin; Bulut-Çevik, Zeynep Burcu - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012587119

The Laffer Curve and the Failure of Stimulus Spending

Laffer, Arthur B. - 2021

Former Senior Reagan economist warns against US stimulus spendingExecutive SummaryIf there is a Republican administration after the November presidential elections, we can expect a significant change of policy on tax, spending and stimulus.There is a rich variety of data from the USA that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013213244

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The Laffer Curve and the Failure of Stimulus Spending

Laffer, Arthur B. - 2012

Book / Working Paper

The Laffer curve and the failure of stimulus spending

Laffer, Arthur B. - 2012

Book / Working Paper

How do the tax burden and the fiscal space in Latin America look like? : evidence through Laffer Curves

Lozano-Espitia, Ignacio; Arias-Rodríguez, Fernando - 2021

How much fiscal space do Latin American countries have to increase their tax burdens in the long term? This paper provides an answer through Laffer curves estimates for taxes on labor, capital, and consumption for the six largest emerging economies of the region: Argentina, Brazil, Chile,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012817986

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How do the tax burden and the fiscal space in Latin America look like? : evidence through Laffer curves

Lozano-Espitia, Ignacio; Arias-Rodríguez, Fernando - 2020

Book / Working Paper

Debt as Safe Asset

Brunnermeier, Markus Konrad; Merkel, Sebastian A.; … - 2022

The price of a safe asset reflects not only the expected discounted future cash flows but also future service flows, since retrading allows partial insurance of idiosyncratic risk in an incomplete markets setting. This lowers the issuers' interest burden and allows the government to run a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012814401

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Debt as safe asset

Brunnermeier, Markus Konrad; Merkel, Sebastian; … - 2021

Book / Working Paper

Debt as Safe Asset

Brunnermeier, Markus Konrad; Merkel, Sebastian; … - 2022

Book / Working Paper

Tax Deduction Matters : Elasticities of the Laffer Curve, Taxable Income, and the Tax Revenue

Gunji, Hiroshi; Hiraga, Kazuki; MIYAZAKI, KENJI - 2021

In this study, we use a simple dynamic general equilibrium model to demonstrate that the tax deductions affect the three elasticities: that of the Laffer curve (the Laffer elasticity, hereafter), taxable income, and the tax revenue. We first decompose the Laffer elasticity, which consists of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013310507

A Quantitative Investigation of the Laffer Curve on the Continued Work Tax : The French Case

Hairault, Jean-Olivier; Langot, François; Sopraseuth, … - 2021

It is often argued that the tax on continued work should be removed by implementing actuarially fair schemes. However, these schemes cannot help fund the expected Social Security deficit. This paper proposes to give individuals only a fraction of the marginal actuarially fair incentives in case...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318694

How Far are We from the Slippery Slope? The Laffer Curve Revisited

Trabandt, Mathias; Uhlig, Harald - 2021

We compare Laffer curves for labor and capital taxation for the US, the EU-14 and individual European countries, using a neoclassical growth model featuring "constant Frisch elasticity" (CFE) preferences. We provide new tax rate data. The US can increase tax revenues by 30% by raising labor...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013225026

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How Far are We from the Slippery Slope? The Laffer Curve Revisited

Trabandt, Mathias - 2010

Book / Working Paper

How Far Are We From The Slippery Slope? The Laffer Curve Revisited

Trabandt, Mathias - 2009

Book / Working Paper

The Laffer curve decomposed

Hájek, Jan; Šafr, Karel; Rotschedl, Jiří; Čadil, Jan - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012593153

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The Laffer Curve Decomposed

Hájek, Jan; Šafr, Karel; Rotschedl, Jiří; Cadil, Jan - 2021

Book / Working Paper

On the analytics of the dynamic Laffer curve

Agell, Jonas; Persson, Mats - 2000

In this paper, we analyze government budget balance within a simple model of endogenous growth. For the AK model, simple analytical conditions for a tax cut to be self-financing can be derived. The critical variable is not the tax rate per se, but the transfer-adjusted tax rate. We discuss some...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011589273

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On the Analytics of the Dynamic Laffer Curve

Agell, Jonas; Persson, Mats - 2021

Book / Working Paper

Fiscal policy and redistribution in a small open economy with aging population

Jung, Yongseung - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014230450

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Fiscal Policy and Redistribution in a Small Open Economy with Aging Population

Jung, Yongseung - 2021

Article

Fiscal Policy and Redistribution in a Small Open Economy with Aging Population

Jung, Yongseung - 2022

Book / Working Paper

Fiscal sustainability duringthe COVID-19 pandemic

Hürtgen, Patrick - 2020

The "Great Lockdown" implemented in response to the COVID-19 pandemic has led to a severe world-wide economic crisis. In euro area countries, sovereign debt-to-GDP ratios are on the rise and reductions in expected fiscal surpluses raise sustainability concerns amongst investors. This paper...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012250617

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Fiscal sustainability duringthe COVID-19 pandemic

Hürtgen, Patrick - 2020

Book / Working Paper

Fiscal Sustainability During the COVID-19 Pandemic

Hürtgen, Patrick - 2020

Book / Working Paper

Fiscal Sustainability during the COVID-19 Pandemic

Hürtgen, Patrick - 2020

Book / Working Paper

Reforming the individual income tax in Spain

Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - 2020

Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012389026

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Reforming the individual income tax in Spain

Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - 2020

Book / Working Paper

Reforming the individual income tax in Spain

Guner, Nezih; Ramos, Roberto; Lopez-Segovia, Javier - 2020

Book / Working Paper

Reforming the individual income tax in Spain

Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - 2020

Book / Working Paper

Reforming the Individual Income Tax in Spain

Guner, Nezih; Lopez-Segovia, Javier; Ramos, Roberto - 2021

Book / Working Paper

Striking a balance : optimal tax policy with labor market duality

Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012433810

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Striking a balance: optimal tax policy with labor market duality

Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard - 2020

Book / Working Paper

Striking a balance : optimal tax policy with labor market duality

Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard - 2017

Book / Working Paper

Striking a Balance : Optimal Tax Policy with Labor Market Duality

Mbara, Gilbert - 2020

Book / Working Paper

The effect of taxation on corporate financing and investment

Chen, Hong; Frank, Murray Z. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012799286

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The Effect of Taxation on Corporate Financing and Investment

Chen, Hong - 2020

Book / Working Paper

How time-varying elasticities of demand translate into the excise-related laffer surface

Olesinski, Bartosz; Rozkrut, Marek; Torój, Andrzej - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012486999

Trickle-down economics

Block, Walter - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014486648

When do more police induce more crime?

Lasso de la Vega, Casilda; Volij, Oscar; Weinschelbaum, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014426056

The interaction of rate schedule and tax revenue : an evaluation of the Laffer effect

Sharma, Arun; Jaspal Singh - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014388698

Asymptotically optimal prior-free asset market mechanisms

Loertscher, Simon; Marx, Leslie M. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013550883

How do tax progressivity and household heterogeneity affect Laffer curves?

Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - 2019

How much additional tax revenue can the government generate by increasing the level of labor income taxes? In this paper, we argue that the degree of tax progressivity is a quantitatively important determinant of the answer to this question. To make this point, we develop a large scale...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012202814

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How Do Tax Progressivity and Household Heterogeneity Affect Laffer Curves?

Holter, Hans A. - 2019

Book / Working Paper

Can the Laffer curve become a policy tool for reducing tax evasion? : stratification of property tax collection by land use

Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - 2019

We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012028544

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