Tax rate cuts and tax compliance – the Laffer curve revisited
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- Papp, Tamás K. & Takáts, Előd, 2024. "Tax rate cuts and tax compliance – the Laffer curve revisited," Public Finance Quarterly, Corvinus University of Budapest, vol. 70(4), pages 9-28.
- Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 2008/007, International Monetary Fund.
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- Boștină Florin, 2017. "A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 505-509, December.
- Rajat Deb & Tapash Paul & Jaharlal Debbarma & Kiran Sankar Chakraborty, 2020. "Breaking the Stigma of Health Insurance," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 45(1), pages 54-84, February.
- Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021.
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- Jiao Li & Duccio Gamannossi Degl’Innocenti & Matthew D. Rablen, 2021. "Marketed Tax Avoidance Schemes: An Economic Analysis," Working Papers 2021010, The University of Sheffield, Department of Economics.
- Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
- Stanisław Cichocki & Ryszard Kokoszczyński, 2016. "The evolution of the Laffer curve as a framework for studying tax evasion: from simple theoretical to DSGE models," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 45.
- Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.
- Radu Claudia Florina & Dumiter Florin Cornel & Dudas Lavinia & Jimon Stefania Master, 2017. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(2), pages 1-18, June.
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More about this item
Keywords
Laffer curve; tax compliance; tax evasion;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2025-02-03 (Accounting and Auditing)
- NEP-CIS-2025-02-03 (Confederation of Independent States)
- NEP-IUE-2025-02-03 (Informal and Underground Economics)
- NEP-PBE-2025-02-03 (Public Economics)
- NEP-PUB-2025-02-03 (Public Finance)
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