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Tax Rate and its Determinants: An Opinion from Ibn Khaldun

Author

Listed:
  • Abdul Ghafar Ismail

    (İslami Araştırmalar ve Eğitim Enstitüsü İslam Kalkınma Bankası)

  • Abu Bakar Jaafar

    (UTM Ocean Thermal Energy Centre at University of Technology Malaysia)

Abstract

Tax is an alternative method for a country to obtain revenue for spending. But the issue arises when there are differences of opinion on the tax rate. Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate. In this paper, an analysis of tax rates is conducted by looking at the findings of Ibn Khaldun in his book Muqaddimah. This study also examines other hypotheses related to taxation. The findings show that the optimal rate of taxation can be determined.

Suggested Citation

  • Abdul Ghafar Ismail & Abu Bakar Jaafar, 2017. "Tax Rate and its Determinants: An Opinion from Ibn Khaldun," Journal of Ibn Haldun Studies [İbn Haldun Çalışmaları Dergisi], Ibn Haldun University, vol. 2(1), pages 21-40, January.
    • Handle: RePEc:ihu:ihujur:v:2:y:2017:i:1:p:21-40
    DOI: 10.36657/ihcd.2017.18
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    File URL: https://journal.ihu.edu.tr/index.php/ihu1/article/view/31
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    References listed on IDEAS

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    1. Boulakia, Jean David C, 1971. "Ibn Khaldun: A Fourteenth-Century Economist," Journal of Political Economy, University of Chicago Press, vol. 79(5), pages 1105-1118, Sept.-Oct.
    2. Max Moszer, 1981. "A Comment on the Laffer Model," Cato Journal, Cato Journal, Cato Institute, vol. 1(1), pages 23-44, Spring.
    3. Monissen, Hans G., 1999. "Explorations of the Laffer curve," W.E.P. - Würzburg Economic Papers 9, University of Würzburg, Department of Economics.
    4. Christos P. Baloglou, 2012. "The Tradition of Economic Thought in the Mediterranean World from the Ancient Classical Times Through the Hellenistic Times Until the Byzantine Times and Arab-Islamic World," The European Heritage in Economics and the Social Sciences, in: Jürgen Georg Backhaus (ed.), Handbook of the History of Economic Thought, chapter 0, pages 7-91, Springer.
    5. Austan Goolsbee, 1999. "Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 30(2), pages 1-64.
    6. Christian Richter & Dimitrios Paparas, 2012. "The validity of Wagner’s Law in Greece during the last 2 centuries," Working Papers 2012.2, International Network for Economic Research - INFER.
    7. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.
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    Cited by:

    1. Mujahidin, Muhamad, 2018. "Ibn Khaldun's Economic Thought," MPRA Paper 87192, University Library of Munich, Germany, revised 06 Apr 2018.
    2. Mujahidin, Muhamad, 2018. "The concept of economic thought Ibn Khaldun," MPRA Paper 87143, University Library of Munich, Germany, revised 06 Apr 2018.

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