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Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts
Applied Economics and Finance
View Archive Info| Field | Value | |
| Title |
Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts
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| Creator |
Soldatos, Gerasimos T.
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| Description |
High taxation is found to lead not to less labor supply but to more tax evasion and/or black labor. Investigating next what this implies for the course of the tax revenue and subsequently for the shape of the Laffer curve, this curve is found to change with the tax induced change of taxpayer preferences over tax compliance and tax aversion. Hence, the relevant Laffer curve when contemplating tax cuts should be the one after the last tax increase and cannot thereby be fully self-financed.
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| Publisher |
Redfame Publishing
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| Contributor |
—
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| Date |
2015-03-12
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://redfame.com/journal/index.php/aef/article/view/714
10.11114/aef.v2i2.714 |
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| Source |
Applied Economics and Finance; Vol 2, No 2 (2015); 14-18
2332-7308 2332-7294 |
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| Language |
eng
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| Relation |
http://redfame.com/journal/index.php/aef/article/view/714/657
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