The Laffer curve revisited
The Laffer curve revisited
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重新审视拉弗曲线
DOI：
10.1016/j.jmoneco.2011.07.003
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发表时间：
2011
影响因子：
4.1
通讯作者：
H. Uhlig
中科院分区：
文献类型：
--
作者：
M. Trabandt;H. Uhlig
利用新古典增长模型对美国、欧盟14国和个别欧洲国家的拉弗曲线进行了比较，该模型具有“固定弹性”(CFE)偏好。提供了新的税率数据。美国最多可以在征收劳动税和资本税的情况下将税收增加30%和6%。我们为欧盟14国分别获得8%和1%的收入。在那里，54%的劳工税减免和79%的资本税减免是自筹资金的。消费税拉弗曲线并未见顶。内生增长和人力资本积累对结果的影响是定量的。家庭的异质性可能并不重要，但转型却很重要。
Laffer curves for the US, the EU-14 and individual European countries are compared, using a neoclassical growth model featuring “constant Frisch elasticity” (CFE) preferences. New tax rate data is provided. The US can maximally increase tax revenues by 30% with labor taxes and 6% with capital taxes. We obtain 8% and 1% for the EU-14. There, 54% of a labor tax cut and 79% of a capital tax cut are self-financing. The consumption tax Laffer curve does not peak. Endogenous growth and human capital accumulation affect the results quantitatively. Household heterogeneity may not be important, while transition matters greatly.