|
Library
|
Your profile |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.|
Taxes and Taxation
Reference:
Podkovyrov, V. E.
Arthur Laffer’s ‘Vertical’ Effect
// Taxes and Taxation.
2012. ¹ 11.
P. 70-74.
URL: 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.
This article can be downloaded freely in PDF format for reading. Download article
References
1. Becsi Z. The Shi f ty Laffer Curve [Elektronnyy resurs] // Federal Reserve Bank of Atlanta: Economic Review. 2000. Third Quarter. URL: www.frbatlanta.org/ filelegacydocs/becsi.pdf (data obrashcheniya: 01.05.2012).
2. Minford P., Ashton P., The Poverty trap and the Laffer Curve – What Can the GHS Tell us? // Oxford Economic Papers. – 1991. – Vol. 43(2). – pp. 245-279. 3. Miranda C.V. A Theoretical Derivation of the Laffer Curve and the Effect of the Tax on Wage and Employment // Manila. University of the Philippines. School of Economics. – 1997. – discussion paper ¹9706. – p. 18. 4. Cleasens S., The Debt Laffer Curve: Some Estimates // World Development. – 1990. – Vol. 18(12). – pp. 1671-1677. 5. Husain A.M., Domestic Taxes and the External Debt Laffer Curve // Economica. – 1997. – Vol. 64(255). – pp. 519-525. 6. Podkovyrov V.E. Stavki nizhe – sbory vyshe // M.: Nalogovaya politika i praktika. – 2010. – ¹10(94). – s. 27-33 |
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.
