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Taxes and Taxation
Reference:
Podkovyrov, V. E.
Arthur Laffer’s ‘Vertical’ Effect
// Taxes and Taxation.
2012. ¹ 11.
P. 70-74.
URL: https://en.nbpublish.com/library_read_article.php?id=62011
Podkovyrov, V. E. Arthur Laffer’s ‘Vertical’ EffectAbstract: 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.
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This article written in Russian. You can find original text of the article here . References
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