Tax Reform and the Laffer Curve
收藏NBER2025-07-01 更新2025-07-26 收录
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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
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美国国家经济研究局创建时间：
2025-07-01
