Abstract: In the given article the list of terms of the theory of supply-side economics is completed with a new term Laffer’s vertical effect. Based on this term, the author makes an attempt to identify the optimal tax burden on a single tax on imputed earnings for different activities. The results allow to define the perspectives of this approach in implementation of tax policy both at local and regional levels.

Keywords: Laffer’s effect, theory of supplyside economics, single tax on imputed earnings.

Contact information: Podkovyrov Vasily Evgenievich, Karl Marx St. 1, Irkutsk, Irkutsk Region 664003, Russia.

References:
1. Becsi Z. The Shi f ty Laffer Curve
[Elektronnyy resurs] // Federal Reserve
Bank of Atlanta: Economic Review. 2000.
Third Quarter. URL: www.frbatlanta.org/
filelegacydocs/becsi.pdf (data obrashcheniya:
01.05.2012).
2. Minford P., Ashton P., The Poverty trap and
the Laffer Curve – What Can the GHS Tell
us? // Oxford Economic Papers. – 1991. –
Vol. 43(2). – pp. 245-279.
3. Miranda C.V. A Theoretical Derivation
of the Laffer Curve and the Effect of the
Tax on Wage and Employment // Manila.
University of the Philippines. School of
Economics. – 1997. – discussion paper
№9706. – p. 18.
4. Cleasens S., The Debt Laffer Curve: Some
Estimates // World Development. – 1990. –
Vol. 18(12). – pp. 1671-1677.
5. Husain A.M., Domestic Taxes and the
External Debt Laffer Curve // Economica.
– 1997. – Vol. 64(255). – pp. 519-525.
6. Podkovyrov V.E. Stavki nizhe – sbory
vyshe // M.: Nalogovaya politika i
praktika. – 2010. – №10(94). – s. 27-33.

References (transliteration):
1. Becsi Z. The Shi f ty Laffer Curve
[Elektronnyy resurs] // Federal Reserve
Bank of Atlanta: Economic Review. 2000.
Third Quarter. URL: www.frbatlanta.org/
filelegacydocs/becsi.pdf (data obrashcheniya:
01.05.2012).
2. Minford P., Ashton P., The Poverty trap and
the Laffer Curve – What Can the GHS Tell
us? // Oxford Economic Papers. – 1991. –
Vol. 43(2). – pp. 245-279.
3. Miranda C.V. A Theoretical Derivation
of the Laffer Curve and the Effect of the
Tax on Wage and Employment // Manila.
University of the Philippines. School of
Economics. – 1997. – discussion paper
№9706. – p. 18.
4. Cleasens S., The Debt Laffer Curve: Some
Estimates // World Development. – 1990. –
Vol. 18(12). – pp. 1671-1677.
5. Husain A.M., Domestic Taxes and the
External Debt Laffer Curve // Economica.
– 1997. – Vol. 64(255). – pp. 519-525.
6. Podkovyrov V.E. Stavki nizhe – sbory
vyshe // M.: Nalogovaya politika i
praktika. – 2010. – №10(94). – s. 27-33.

Abstract: The review contains abstracts from the references received from A. K. Sarkisov, the senior partner of “Status-Quo” law office, Doctor of Legal Sciences and N. A. Rudneva, professor of the Department of Financial and Administrative Law at Russian National Tax Academy of the Ministry of Finance of Russia, doctor in social sciences.

Abstract: Based on the electronic theses database of the Russian State Library, here we provide the list of theses, of those applying for the status of the Candidates and Doctors of Sciences, as presented in the sphere of taxation in 2007.