engleski

A Tax Regulatory Laffer Curve

In this chapter, attention is drawn to the regulatory costs of taxation. From an economic point of view, tax regulatory costs are discussed. First, a theoritical Laffer-curve for tax regulatory costs is developed. Next, an overview is given of literature on tax regulatory costs. Finally, some remarks are made about the incidence of a tax regulatory Laffer curve.

regulatory costs of taxation, compliance costs, Laffer-curve, optimal tax theory,

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