Tax Reform and the Laffer Curve
收藏NBER2025-07-01 更新2025-07-26 收录
下载链接：
https://www.nber.org/papers/w34059
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资源简介：
This paper evaluates Laffer curves produced by reforms to nonlinear income taxes, focusing on individual taxpayers. A reform puts a taxpayer on the wrong side of the Laffer curve if it increases their tax burden while reducing tax payments. There always exist potential reforms with this property
提供机构：
美国国家经济研究局
创建时间：
2025-07-01
