The Laffer Curve Decompossed
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F21%3A10431717" target="_blank" >RIV/00216208:11220/21:10431717 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=HYyPLsd3YK" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=HYyPLsd3YK</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31577/ekoncas.2021.03.05" target="_blank" >10.31577/ekoncas.2021.03.05</a>
Alternative languages
Result language
angličtina
Original language name
The Laffer Curve Decompossed
Original language description
The paper analyses the models of the Laffer curve addressed in the academic literature and strives to explain the effects which can exist in relation with the original curve and the one modified by other academicians. The effects are de- composed in a theoretical manner and statistically tested thereafter with a da- taset covering the period 2000 - 2012 consisting of data for Belgium, Denmark, Finland, France, Ireland, Italy, Luxembourg, Germany, the Netherlands, Por- tugal, Austria, Greece, United Kingdom, Spain, Sweden, the Czech Republic, Estonia, Hungary, Norway, Poland, the Slovak Republic and Slovenia. The main value added of the paper lies in the outcomes of the cross-sectional panel data regression testing the model derived from the theoretical decomposition of the curve as well as graphical expression of the particular effects. Based on the result of the analysis only a few of the decomposed effects could have been observed mainly the originally anticipated negative correlation of tax base and tax rate, positive correlation of labor productivity and tax base or negative correlation of tax base and unemployment level. Other effects (grey economy, tax competition, government spending, etc.) were not proven.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50201 - Economic Theory
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomicky Casopis
ISSN
0013-3035
e-ISSN
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Volume of the periodical
69
Issue of the periodical within the volume
3
Country of publishing house
SK - SLOVAKIA
Number of pages
21
Pages from-to
306-326
UT code for WoS article
000697124500005
EID of the result in the Scopus database
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