| 000 | 01471nab a2200265 c 4500 | ||
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| 999 |
_c146892 _d146892 |
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| 003 | ES-MaIEF | ||
| 005 | 20221216120757.0 | ||
| 007 | ta | ||
| 008 | 221216t2022 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970284 _aHiraga, Kazuki |
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| 245 | 0 |
_aWhy is the shape of the Laffer Curve for consumption tax different from that for labor income tax? _c Kazuki Hiraga, Kengo Nutahara |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aRecent studies find that the Laffer curve for consumption tax is not hump-shaped, whereas the Laffer curve for labor income tax is hump-shaped. This study investigates the cause of the difference in the shapes of two Laffer curves. It is shown that the effect on the relative price of leisure (RPL) with respect to the consumption tax rate is completely different from that with respect to the labor income tax rate. The elasticity of the RPL from an increasing consumption tax rate is at most 1, whereas it can be infinity in the case of labor income tax. | ||
| 650 | 4 |
_aCONSUMO _940658 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aIMPUESTO SOBRE LOS RENDIMIENTOS DEL TRABAJO _946442 |
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| 650 | 4 |
_aRENDIMIENTOS DE TRABAJO _948256 |
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| 650 | 4 |
_aCURVA DE LAFFER _941715 |
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| 650 | 4 |
_aMODELOS ECONOMETRICOS _947776 |
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| 700 | 1 |
_970285 _aNutahara, Kengo |
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| 773 | 0 |
_9168580 _oOP 207/2022/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 3, September 2022, p. 342-361 |
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| 942 | _cART | ||