Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited

Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited
The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through... READ MORE...

Publication date: January 2008
ISBN 9781451868692
$18.00

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