This paper aims answer the question what is the revenue--maximizing rate of corporate income tax. Before analysis the literature of Laffer curve criticism and conversly literature of Laffer curve applications is summarized. In paper the relationship of tax rates and tax revenues is examined for Czech republic in time period from 1993 to 2009 and for Ireland in time period from 1981 to 2009 by regression analysis. Analysis showed the relationship described by Laffer theory. Revenue--maximizing tax rates reach values of 27,66% for Czech Republic and 25,1% for Ireland. Because the current statutory corporate tax rates are in both countries lower than calculated Laffer points, further reduction in tax rates will result in decline in tax revenues.

租稅為政府最主要籌措財源的方式，如何運用租稅政策籌措財源以舒緩財政窘迫的壓力，是當前政府最急切的關鍵和挑戰。而在若干已開發國家，因經濟體系存有拉佛效果，減稅措施將可刺激經濟活動，使稅基大幅擴大，稅收亦因此而增加。因此，本文即在探討我國綜利用伊布爾模型來探討我國在剔除物價上漲對稅收的影響後，大幅降低所得稅的邊際稅率對較高所得級距者而言，是否會有拉佛效果之產生。而研究結果顯示，減稅並未帶來豐厚的稅收，即未符合拉佛曲線負斜率段落在稅收函數改為傳統線性函數時，應用費格及麥吉之模型來探討生產因素供給彈性、地下經濟規模及過高的稅率對稅收的影響並藉以推導最適稅率。經實證估計我國1989年綜合所得稅的最適平均稅率大約為50

This thesis consists of three self-contained essays. Essay 1, "Dispatchers", is a study of a specialized service sector that has arisen in many developing countries. It is a well-established fact that the government bureaucracy in many developing countries is large, difficult to understand, non-transparent and time-consuming. However, "de jure" procedures sometimes have little to do with how firms or individuals actually go about when dealing with the government bureaucracy. One institution that has emerged is a specialized intermediary, henceforth called dispatcher, that assists individuals and firms in their contacts with the public sector. A model is developed to study the effects of dispatchers on time and resources spent in obtaining licenses, on informality and on the incentives of bureaucrats and dispatchers to make regulation more/less complicated. Essay 2, "Informal firms, investment incentives and formalization", studies informal firms in developing countries. In a typical developing country, the majority of small firms are informal and entry costs into formality are high. What can we expect in terms of firm investment, growth and formalization in such a setting? I show that investment and growth trajectories differ substantially between firms that choose to formalize and those that do not. The formalization decision depends non-trivially on the informal firm's productivity. This, in turn, has an effect on how policies should be designed. The long-run firm size distribution exhibits a "missing middle" and depends on the initial firm-level stock of capital, a result that can be interpreted as a poverty trap. Essay 3, "Compositional and dynamic Laffer effects in a model with constant returns to scale", studies dynamic effects of tax cuts. The possibility of tax cuts paying for themselves over time seems like an attractive option for policy makers. In a constant returns to scale model, I study conditions under which reductions in capital taxes are self-financing

Dissertação (mestrado)—Universidade de Brasília, Departamento de Economia, 2008. / Submitted by Fernanda Weschenfelder (nandaweschenfelder@gmail.com) on 2009-09-28T20:20:08Z No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5) / Approved for entry into archive by Gomes Neide(nagomes2005@gmail.com) on 2010-06-14T17:16:26Z (GMT) No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5) / Made available in DSpace on 2010-06-14T17:16:26Z (GMT). No. of bitstreams: 1 2008_ViniciusTeixeiraSucena.pdf: 1156883 bytes, checksum: 9ec0e1ade74f3f6453305aa1be7ecdd2 (MD5) Previous issue date: 2008-07 / A arrecadação dos tributos responde a vários fatores. Entre os mais importantes, evidentemente, estão as alíquotas aplicadas. No entanto também devem ser considerados o nível da atividade econômica, a amplitude e complexidade do sistema de alíquotas aplicado a cada tributo, o grau de tecnologia empregado pela indústria, além de outros, responsáveis pela eficiência ou ineficiência técnica do sistema, pela neutralidade ou pelo efeito deletério que este sistema possa exercer sobre o ambiente produtivo. Chama-se a isto tax buoyancy, que é a resposta de cada tributo a uma mudança na sua base impositiva, mas, também é, de certa forma, uma medida de sua eficiência ou da eficiência do sistema tributário como um todo. O objetivo deste trabalho é, ao utilizar no Programa Frontier 4.1 os dados fornecidos tanto pelo Instituto Brasileiro de Geografia e Estatística quanto pela Secretaria da Receita Federal do Brasil, observar que variáveis influenciam positiva ou negativamente a arrecadação dos tributos citados, quais destes tributos causam maior arrasto ao modelo produtivo e se é possível vislumbrar formas de tornar os tributos analisados mais eficientes. Por fim, objetiva-se verificar a existência de uma Curva de Laffer para a arrecadação de tributos federais no Brasil. __________________________________________________________________________________________ ABSTRACT / The revenue from taxes responds to various factors. Among the most important, evidently, stand the rates applied. Nevertheless, one must also consider the level of economic activity, the amplitude and complexity of the tax brackets and the system regarding each specific tax, the level of technology employed by each of the sectors under study, among others, which are also responsible for the system’s technical efficiency or inefficiency, for its neutrality and for the negative effect it might impose on the productive environment. That is called ‘tax buoyancy’, which is response in the tax collection to a variation in its basis of imposition, but also, in a way, a measure of the efficiency of each tax or of the tax system as a whole. The objectives of this study, by applying the Frontier software to the data supplied by the Instituto Brasileiro de Geografia e Estatística and by the Secretaria da Receita Federal do Brasil, are to observe and determine which variables affect (positively or negatively) the revenue of three corporate taxes, which of those taxes cause the largest ‘drag’ on the industry and if it is possible to overview ways to make those taxes more effective. The main objective is to verify the existence of a Laffer Curve for Brazilian federal taxes.

OLIVEIRA JUNIOR, Raimundo Frutuoso de. A análise econômica do direito e o uso da curva de Laffer na efetivação do direito fundamental à vedação do confisco tributário. 2011. 299 f.: Dissertação (mestrado) - Universidade Federal do Ceará, Programa de Pós-Graduação em Direito, Fortaleza-CE, 2011. / Submitted by Natália Maia Sousa (natalia_maia@ufc.br) on 2015-06-03T14:11:16Z No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5) / Approved for entry into archive by Camila Freitas(camila.morais@ufc.br) on 2015-06-05T13:07:01Z (GMT) No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5) / Made available in DSpace on 2015-06-05T13:07:01Z (GMT). No. of bitstreams: 1 2011_dis_rfoliveirajunior.pdf: 1885094 bytes, checksum: 1a3f6d51b4dd8d10679193f94a4a20d8 (MD5) Previous issue date: 2011 / The increasing social demand from governments require increased financial resources to deal with these expenses. Thus, it is necessary to brake the voracious collecting of tax assets not within the mandate of the contributors and do not cause a paralysis of economic activity. The principle of sealing the confiscation tax was established in article 150, IV of the Constitution as a form of protection for taxpayers against these excesses. However, there are doubts about the concept and scope of tax forfeiture, as well as to their status of fundamental rights and and its implementation in practical terms through tax policies formulated by the tax administration. Within this framework, the Laffer Curve is presented as a contribution of economics to be implemented tax policies that have as their objective the efficient economical and tax. It is an economic theory that proposes the existence of a cause and effect relationship between the increase in the taxes paid and tax revenue growth, as rising rates lead to increases in revenues to a certain point, and, thereafter, possible rate increases will lead to a decrease in tax revenue. Such knowledge with the help of the Economic Analysis of Law can generate the proposition that fiscal policy effect the application of sealing the tax forfeiture. The Economic Analysis of Law is a doctrinal movement born in the United States which is the biggest novelty of the Law, since the advent of the Pure Theory of Law by Hans Kelsen. Spread around the world and has applications in various fields of Law. Thus, the overall goal of this dissertation is to investigate the Economic Analysis of Law and the Laffer Curve as a means for ensuring the fundamental right to confiscate tax seal. Methodology used is bibliographical, descriptive and exploratory, also resorting to case law studies. The interdisciplinary approach in developing this proposed study is likely to achieve practical success, as it seeks to connect elements of economics and law in order to design a light and guidance in a tortuous path to realization of the fundamental right concerned by the administration tax, but is relevant for not being more in-depth empirical studies on this theme. / As demandas sociais cada vez maiores exigem dos governos um acréscimo no volume de recursos financeiros para fazer frente a estes gastos. Desta forma, são necessários freios para que a voracidade arrecadadora dos fiscos não adentre na esfera patrimonial dos contribuintes e não provoque uma paralisia da atividade econômica. O princípio da vedação do confisco tributário foi estabelecido no art. 150, IV da Constituição, como uma forma de proteção ao contribuinte contra estes excessos. Contudo, há dúvidas quanto a conceituação e a abrangência do confisco tributário, bem como quanto ao seu status de direitos fundamentais e sua efetivação em termos práticos através das políticas tributárias formuladas pela administração fazendária. Dentro deste quadro, a Curva de Laffer apresenta-se como uma contribuição da Economia para que sejam implementadas políticas fiscais que tenham como o objetivo a eficiência em termos tributários e econômicos. Trata-se de uma teoria econômica que propõe a existência de uma relação de causa e efeito entre o aumento da carga tributária imposta e o crescimento da receita tributária, vez que a elevação das alíquotas levam a aumentos de arrecadação até um determinado ponto, sendo que, a partir daí, possíveis aumentos de alíquota levarão a um decréscimo do imposto arrecadado. Tal conhecimento com o auxílio da Análise Econômica do Direito pode gerar a proposição de política fiscais que efetivem a aplicação da vedação do confisco tributário. A Análise Econômica do Direito é um movimento doutrinário nascido nos Estados Unidos que se constitui a maior novidade do Direito, desde do advento da Teoria Pura do Direito de Hans Kelsen. Espalhou-se pelo mundo e possui aplicações em diversos campos do Direito. Sendo assim, o objetivo geral desta dissertação é investigar a Análise Econômica do Direito e a Curva de Laffer como instrumentos de efetivação do direito fundamental à vedação do confisco tributário. A metodologia utilizada é bibliográfica, descritiva, exploratória e jurisprudencial. A abordagem interdisciplinar proposta durante o desenvolvimento deste estudo tem grandes chances de obter sucesso prático, pois procura interligar elementos da Economia e do Direito com o fim de projetar uma luz e um direcionamento nos tortuosos caminhos para efetivação do direito fundamental em questão por parte da administração tributária, sendo relevante por ainda não terem sido realizados estudos empíricos mais aprofundados acerca deste tema.

This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays. Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. Labour income taxation is a central policy topic because labour income makes up the majority of national income and most taxes are in the end taxes on labour. In order to quantify how behavioural responses of labour income earners affect tax revenue, the Swedish Labour Income Microsimulation Model (SLIMM) is constructed and used to evaluate tax reforms. Elasticities are calibrated to match midpoints of estimates found in the quasiexperimental literature. The simulations indicate that the earned income tax credit has increased employment by 128,000 and has a degree of self-financing of 21 percent. Almost half of the revenue increase from higher municipal tax rates would disappear due to behavioural responses. Tax cuts for the richest fifth of working Swedes are completely self-financing. Essay 2: “The Laffer curve for high incomes”. An expression for the Laffer curve for high incomes is derived, assuming a constant Pareto parameter and elasticity of taxable income. Microsimulations using Swedish population data show that the simulated curve matches the theoretically derived Laffer curve well, suggesting that the analytical expression is not too much of a simplification. A country-level dataset of top effective marginal tax rates and Pareto parameters is assembled. This is used to draw Laffer curves for 27 OECD countries. Revenue-maximizing tax rates and degrees of self-financing for a small tax cut are also computed. The results indicate that degrees of self-financing range between 28 and 195 percent. Five countries have higher tax rates than the peak of the Laffer curve. Essay 3: “Political preferences for redistribution in Sweden” (with Spencer Bastani). We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax approach. The income distribution is carefully characterized with the help of administrative register data and we employ behavioral elasticities reflecting the perceived distortionary effects of taxation. The revealed social welfare weights are high for non-workers, small for low-income earners, and hump-shaped around the median. At the top, they are always negative, especially so during the high-tax years of the 1970s and ’80s. The weights on non-workers increased sharply in the 1970s, fell drastically in the late ’80s and early ’90s, and have since then increased. Essay 4: “Wealth inequality in Sweden: What can we learn from capitalized income data?” (with Daniel Waldenström). This paper presents new estimates of wealth inequality in Sweden during 2000–2012, linking wealth register data up to 2007 and individually capitalized wealth based on income and property tax registers for the period thereafter when a repeal of the wealth tax stopped the collection of individual wealth statistics. We find that wealth inequality increased after 2007 and that more unequal bank holdings and housing appear to be important drivers. We also evaluate the performance of the capitalization method by contrasting its estimates and their dispersion with observed stocks in register data up to 2007. The goodness-of-fit varies tremendously across assets and we conclude that although capitalized wealth estimates may well approximate overall inequality levels and trends, they are highly sensitive to assumptions and the quality of the underlying data sources.

The main goal of the thesis is to explore selected economical hypotheses through theoretical conception applying macroeconomics data from the Czech Republic. This thesis includes the following hypotheses: budget deficits solved by increasing taxes, compromise between unemployment and inflation, low impact of budget deficits. To verify these hypotheses, there is a comparison with economic theories such as Laffer curve, which has showed that Laffer peak is at the level of 22 % taxation. Other used theory is the Phillips curve where correlation between inflation and unemployment rate is stronger based on yearly data than on monthly data. Theoretical model IS-LM has confirmed that multiplication effect could have caused the positive economic growth in 2010 and 2011. Even if economical hypothesizes are partially correct, they are not recommended for the government to determine their decisions. There are more efficient long-term solutions that can be used to solve challenges of the recent economic situation.

There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.

Humboldt-Univ., Diss (Nicht für den Austausch)--Berlin, 2007.

The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.