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Taxes and Taxation
Reference:
Podkovyrov, V. E. (2012). Arthur Laffer’s ‘Vertical’ Effect. Taxes and Taxation, 11, 70–74. https://en.nbpublish.com/library_read_article.php?id=62011
Podkovyrov, V. E. Arthur Laffer’s ‘Vertical’ EffectAbstract: In the given article the list of terms of the theory of supply-side economics is completed with a new term Laffer’s vertical effect. Based on this term, the author makes an attempt to identify the optimal tax burden on a single tax on imputed earnings for different activities. The results allow to define the perspectives of this approach in implementation of tax policy both at local and regional levels. Keywords: Laffer’s effect, theory of supplyside economics, single tax on imputed earnings.
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References
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