2398:. It has the shape of a classic bell curve with the tax rate on one axis (often a horizontal one) and the tax revenues on the other one. The theory says that with a continuous increase in the tax rate, at one point, the tax revenues start to decrease. This phenomenon can be explained by a decrease in the willingness of individuals to work as the government takes away their money. The apex point of the parabola represents the revenue-maximizing point for the government. The Laffer curve is often criticized for its abstractness as it is in reality very difficult to find the revenue-maximizing point. It is hugely dependent on society and its tastes which is mostly fluid while the model simplifies the reality into general tax revenues and tax rates. It also considers the single tax rate and single labor supply. Furthermore, it does not take into account that tax revenues are not often a continuous function, and with higher tax rates people try to avoid taxes through tax avoidance and tax evasion. All these facts bring uncertainty into the position of the revenue-maximizing point. Nevertheless, the theoretical ground of the Laffer curve is often used as the justification for tax increases or decreases.
2386:, a study by J. Whalen and F. Reichling (2015) focused on the short-term effects of tax cuts and the potential of the economy. The results showed that the tax cuts or spending increases are dependent on the economic situation. If the economy is close to its potential and the Federal Reserves were not affected by the zero interest rates, tax cuts had small short-run economic effects mostly because the fiscal stimulus was outperformed by interest rate hikes. On the other hand, if the economy performs further from the economic potential and is bounded by zero interest rates the effect of fiscal stimuli is much higher. Congressional Budget Office estimated that the weak economy's multiplier effect potential is three times higher than the one of a strong economy. The study has mostly shown the uncertainty about fiscal policies. The study has shown the large differences between the low and high estimates of the multipliers effect of tax cuts. On the other hand, the study indicated that government spending is a more reliable form of fiscal policy than tax cuts.
138:
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state, and local coffers. Schröder's strategy involved paying for these tax cuts through a combination of measures: reducing subsidies, privatization revenues, and increasing state debt. His goal was to provide a signal of economic revival and boost consumer confidence. However, Schröder faced criticism and pressure to denounce his business and political ties to Russia, particularly in light of Moscow's war in
Ukraine. Despite the controversies, Schröder's tax policies left a lasting impact on Germany's fiscal landscape.
2412:
1741:
25:
1729:
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during the pandemic. Under Biden's plan, the expanded CTC would provide $ 3,000 per child for kids six years and older and $ 3,600 for each child under six. Additionally, Biden supports continuing tax cuts for families making less than $ 400,000 but opposes extending tax cuts for higher earners. His goal is to pay for these tax breaks by raising taxes on corporations and the wealthy.
1970:
that the main drawback of a VAT reduction lies in the fact that suppliers are not obligated to pass those savings directly to consumers. Therefore, while a VAT cut may create a small hole in overall VAT revenue, its impact on prices remains uncertain. EU regulations also allow for reduced VAT rates, but several countries have maintained VAT levels above the minimum thresholds.
2373:'s tax cut policies were aimed at transforming the country's financial landscape. Milei proposed a tax reform known as the Ă“mnibus Law. One of its central tenets was the elimination of the maximum marginal tax rate. Over time, this would gradually reduce the tax burden for high-net-worth individuals, from 1.75% to 0.5% by 2027.
2500:
High taxes generally discourage work and investment. When taxes reduce the return from working, it is not surprising that workers are less interested in working. Taxes on income create a wedge between what the employee keeps and what the employer pays. Higher taxes encourage employers to create fewer
2473:
To begin with, money belongs to the person who possesses it, particularly if they earned it. Reducing the amount of money that is taken by the government can be seen as increasing fairness. However, if tax cuts are financed by cutting government spending, it can be argued that this disproportionately
2381:
With decreased cuts in tax rates, households earn higher disposable income. The final effect on the economy is the result of the ratio in which households tend to save and spend the additional after-tax money. Economists simply represent these phenomena by the multiplier effect. The effect represents
2325:
Income Tax
Reductions: Thatcher's government significantly lowered income tax rates. The top rate reduced from 83% in 1979 to 40% by 1988. The basic rate also decreased from 33% to 25% during the same period. These cuts aimed to encourage work, entrepreneurship, and investment, ultimately stimulating
2008:
The government may compensate for the loss in revenue by borrowing money and issuing bonds. The overall result of this type of compensation may vary based on the situation of the economy. In a recession, borrowing would probably result in higher aggregate demand. In the boom, the borrowing may result
2001:
The final equity and change in aggregate demand will be equal to zero as some individuals will be better of from tax cuts while others will have to cut their spending as the government decreases welfare payments. At the end of the day, there is no change in overall welfare circulating in the economy.
2491:
Tax cuts can serve to increase efficiency in the market. Cutting taxes can lead to more efficient allocation of resources than would have been the case with higher taxes. Generally, private entities are more efficient with their spending than governments. Tax cuts allow private entities to use their
2356:
implemented significant tax cut policies aimed at stimulating economic growth and improving the country's competitiveness. One notable move was the acceleration of income tax reductions in 2004, which lowered income tax levels by 10 percent. This reduction left approximately €18 billion in federal,
2304:
has proposed several tax policies during his tenure. His 2025 budget includes tax breaks for millions of families and low-income workers, as well as senior citizens. One significant proposal is the revival of the expanded Child Tax Credit (CTC), which helped lift millions of children out of poverty
1801:
How a tax cut affects the economy depends on which tax is cut. Policies that increase disposable income for lower- and middle-income households are more likely to increase overall consumption and "hence stimulate the economy". Tax cuts in isolation boost the economy because they increase government
2329:
VAT Changes: To offset the revenue loss from income tax cuts, Thatcher's administration raised the Value Added Tax (VAT) rate from 8% to 15%. VAT affected most goods and services purchased by consumers, becoming a crucial source of government revenue. The trade-off between income tax reduction and
1969:
One notable example of a focused VAT cut occurred in the UK during the pandemic. The standard rate of VAT dropped from 20% to 5%, specifically applying to the hospitality sector. This reduction aimed to support struggling businesses and boost consumer spending. However, it's essential to recognize
2245:
The $ 787 billion
American Recovery and Reinvestment Act of 2009 promised $ 288 billion in tax cuts and incentives. Its taxation aspects included a payroll tax cut of 2%, health care tax credits, a reduction in income taxes for individuals of $ 400 and improvements to child tax credits and earned
2044:
Even though the tax cuts may increase the disposable income of high-income groups promoting services for lower-income individuals and increasing GDP, the income gap tends to increase. On the other hand, targeting middle-income groups may help in the fight against income inequality regarding lower
1950:
tax cuts only lead to a momentary boost to GDP and productivity, having no long-term effect on the GDP as they trigger extensive but short-lived response of capital expenditure, productivity and output. The key to evaluating the effect of personal income tax cut is the variable labor utilization.
2482:
There are two main concepts focused on equity in taxation - horizontal equity and vertical equity. The former focuses on the belief, that all individuals should be affected by the same tax burden. The latter highlights the importance of the equal relative tax burden, the so-called ability-to-pay
2034:
It seems, that when the middle or higher class has a bigger disposable income, they spend their money on the services which are mostly provided by low-income individuals. Wealthier people tend to spend higher ratios of income on services. With lower tax cuts the expenditures of wealthier people
1907:
If tax cuts are not financed by immediate spending cuts, there is a chance that they can lead to an increase in the national budget deficit, which can hinder economic growth in the long-term through potential negative effects on investment through increases in interest rates. It also decreases
1965:
Cutting Value Added Tax can have significant repercussions on a country's economy. While it may stimulate short-term consumer spending and encourage business investment, there are trade-offs. Lower VAT rates reduce immediate government revenue, potentially impacting public services and
3212:
1991:
Any tax cuts significantly reduce tax revenues in the first place. Subsequently, the gap needs to be compensated and financed by an increase in public debt, raising other taxes, or cutting spending. Usually, the cuts in income tax are compensated by an increase in consumption taxes.
1794:. Tax cuts decrease the revenue of the government and increase the disposable income of taxpayers. Tax cuts usually refer to reductions in the percentage of tax paid on income, goods and services. As they leave consumers with more disposable income, tax cuts are an example of an
2333:
Corporation Tax
Reforms: Thatcher's strategy included reducing corporation tax rates. By 1986, the rate had fallen to 35%, down from the 52% burden on businesses in the late 1970s. These cuts aimed to enhance the UK's competitiveness, attract investment, and foster business
1904:. This increase in aggregate demand can lead to an increase in economic growth, other things being equal. Tax cuts on income increase the after-tax rewards or working, saving and investing and thereby they increase work effort, contributing to economic growth.
1892:
Since a tax cut represents a decrease in the amount of tax a taxpayer is obliged to pay, it results in an increase in disposable income. This greater income can then be used to purchase additional goods and services that otherwise would not have been possible.
2901:
1966:
infrastructure. However, if managed well, such cuts can contribute to long-term economic growth and fiscal stability. Policymakers must carefully balance the benefits of VAT reduction with the need for sustainable revenue collection.
2253:
in 2013, Obama extended the Bush tax cuts on incomes below $ 400,000 for individuals and $ 450,000 for married couples. Incomes exceeding the threshold were taxed at the rate of 39.6% (the
Clinton-era tax rate), following the
1855:
A tuition tax credit reduces the amount of tax paid by the amount of the credit. Credits can be refundable, i.e., the credit is given to the taxpayer even when no actual taxes are paid (such as when deductions exceed income).
2210:
tax cuts were implemented to stop the 2001 recession. They reduced the top income tax rate from 39.6% to 35%, reducing the long-term capital gains tax rate from 20% to 15% and the top dividend tax rate from 38.6% to 15%.
1908:
national saving and therefore decreases the national capital stock and income for future generations. For this reason, the structure of the tax cut and the way it is financed is crucial for achieving economic growth.
1919:
tax cuts are designed to stimulate capital formation by lowering the price level of a good and therefore increasing the demand for the good, both aggregate supply as well as aggregate demand will be shifted.
2194:
Budget
Deficits: The tax cuts worsened budget deficits, however the economy experienced an expansion, eventually leading to lower deficits. After peaking in 1986, the federal deficit gradually declined by
2338:
While the tax cuts spurred economic activity, critics argued that they disproportionately benefited the wealthy. Poverty rates increased during
Thatcher's tenure, with child poverty more than doubling.
2019:'s tax cuts in 1988 occurred during a period of economic growth. These taxes led to a further increase in economic growth, however, also to an increase of inflation causing the boom-and-bust situation.
1810:
Tax cuts are typically cuts in the tax rate. However, other tax changes that reduce the amount of tax can be seen as tax cuts. These include deductions, credits and exemptions and adjustments.
2872:
2093:
Another way to analyze tax cuts is to have a look at their impact. Presidents often propose tax changes, but the
Congress passes legislation that may or may not reflect those proposals.
3213:"FACT SHEET: President Biden Is Fighting to Reduce the Deficit, Cut Taxes for Working Families, and Invest in America by Making Big Corporations and the Wealthy Pay Their Fair Share"
2509:
Tax burden refers to the indirect responsibility of paying taxes irrespective of the legal taxpayer. In the US, the overall tax burden in 2020 was equal to 16% of the total
2190:
While the tax cuts contributed to this growth, other factors, such as
Federal Reserve actions, increased federal spending, and business investment, also played roles.
3526:
2081:
3369:
2135:: The ERTA aimed to stimulate economic growth, incentivize investment, and reduce the tax burden on individuals and businesses. Key provisions included:
3091:
2227:
Apart from boosting the economy, these tax cuts increased the U.S. debt by $ 1.35 trillion over a 10-year period and benefited high-income individuals.
2673:
2474:
disadvantages low-income earners, as cuts in spending will affect services used mostly by low-income earners, who pay proportionately less tax.
2159:
Corporate Tax
Reforms: The corporate tax rate also decreased, benefiting businesses. In 1988, Reagan cut the corporate tax rate from 48% to 34%.
2774:
2422:
2382:
the relation between the money spent on economic activity and the quantitative money reduction in taxes or an increase in government spending.
2070:
2025:
If the economy has evidence of stable economic growth for several years it may step in for the tax cuts while maintaining stable tax revenues.
3422:
1423:
1802:
borrowing. However, they are often accompanied by spending cuts or changes in monetary policy that can offset their stimulative effects.
3395:
2288:
GDP growth rate increased by 0.7% in 2018, however, in 2019 it fell below 2017. In 2020, GDP took a sharp downturn, likely due to the
1280:
2923:
1145:
1140:
2115:
supported Kennedy's ideas and lowered the top income tax rate from 91% to 70%. He reduced the corporate tax rate from 52% to 48%.
586:
3238:
1494:
1087:
313:
3108:
1987:
The tax cuts can boost the economy in the short term however these effects are never strong enough to prevent loss of revenue.
581:
1962:(VAT) is a general, broadly based consumption tax assessed on the value added to goods and services collected fractionally.
2859:"Macroeconomic and Distributional Effects of Personal Income Tax reforms: A Heterogenous Agent Model Approach for the U.S."
2805:
2255:
2156:
Lower Personal Income Tax Rates: The highest personal income tax rate was reduced to 38.5% initially and eventually to 28%.
1939:. To evaluate the impact of appointed tax policy the variables R&D expenditure and technological adoption are crucial.
1694:
880:
2009:
in crowding out – a situation in which the private sector has fewer finances for their investments as they buy the bonds.
3344:
3185:
1569:
3092:"The Impact of the American Recovery and Reinvestment Act on New York City - Highlights from One Year of Implementation"
2217:
The American economy grew at a rate of 1.7%, 2.9%, 3.8% and 3.5% in the years 2002, 2003, 2004 and 2005, respectively.
2142:
Capital Gains Tax Cut: The capital gains tax rate decreased from 28% to 20%, promoting investment in productive assets.
1771:
1634:
762:
274:
89:
2452:
2132:
1095:
848:
108:
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While the TRA aimed for efficiency and fairness, it did not fully offset the revenue losses from previous tax cuts.
61:
565:
2146:
Despite the tax cuts, the ERTA did not fully pay for itself, leading to a decrease in federal revenues initially.
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2572:
747:
343:
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By expanding tax brackets, the government increases the amount of income that is subjected to lower tax rates.
1699:
1418:
68:
46:
2832:
2647:
2278:
2104:
plan was to lower the top rate from 91% to 65%, however, he was assassinated before implementing the change.
2063:
1704:
668:
137:
3186:"Biden budget would cut taxes for millions and restore breaks for families. Here's what to know. - CBS News"
3001:
1402:
698:
3271:
1896:
Tax cuts result in workers being better off financially. With more money to spend, we would expect to see
1979:
1644:
1614:
75:
2162:
Simplification of Tax Brackets: The TRA simplified the tax structure by reducing the number of brackets.
2250:
1030:
502:
2858:
1798:. Tax cuts also include reduction in tax in other ways, such as tax credit, deductions and loopholes.
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2705:
1077:
655:
612:
463:
318:
167:
57:
2074:
1932:
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1082:
571:
42:
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3297:
2066:
lowered the corporate tax rate to 20%, while also lowering income tax rates, among other changes.
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1619:
1130:
1125:
752:
633:
284:
35:
3028:
Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption: 1988 to 2024
2542:
2510:
2214:
These tax cuts may have boosted the economy, however, they may have stemmed from other causes.
2149:
1936:
1764:
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1474:
1469:
1070:
649:
468:
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principle resulting in the belief that those with higher income should be taxed more heavily.
2937:
2030:
The tax cuts apparently help low-income groups even if they do not get the tax cuts directly.
1669:
1594:
1559:
1544:
1464:
1454:
703:
623:
618:
539:
2976:
2175:
GDP Growth: The 1980s witnessed economic expansion, often referred to as the "Reagan boom".
2139:
Top Income Tax Rate Reduction: The highest personal income tax rate dropped from 70% to 50%.
1689:
1654:
1629:
1509:
1489:
661:
338:
199:
2152:: The TRA built upon the ERTA, further reshaping the tax code. Notable features included:
8:
3549:
1709:
1609:
1604:
1549:
1534:
1524:
1519:
1514:
1459:
1449:
1444:
1428:
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1244:
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560:
3504:
2353:
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signed the Tax Cuts and Jobs Act, which reduced the corporate tax rate from 35% to 20%.
3162:
3137:
3074:
An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001
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2282:
2274:
1791:
1684:
1674:
1659:
1649:
1624:
1574:
1539:
1529:
1499:
1484:
1479:
1334:
1249:
1042:
1006:
927:
806:
524:
162:
3440:
2118:
Federal tax revenue increased from 94 billion dollars in 1961 to 153 billion in 1968.
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3167:
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2318:
2112:
1916:
1897:
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1504:
1304:
1020:
972:
912:
828:
769:
481:
448:
254:
82:
2722:
2394:
The relation between the tax rate and overall productivity is often depicted by the
3452:
3157:
3149:
3054:
3040:"Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut"
2748:
2537:
1901:
1639:
1564:
1170:
1135:
1115:
932:
900:
774:
628:
379:
3039:
3479:
2430:
2239:
2221:
2101:
2040:
The tax cuts of higher income individuals promote the raise in income inequality.
1959:
1947:
1878:
An inflation adjustment reduces the amount of tax paid by the rate of inflation.
1733:
1349:
1207:
1202:
942:
905:
816:
781:
683:
607:
443:
403:
369:
279:
269:
264:
259:
177:
1790:
represents a decrease in the amount of money taken from taxpayers to go towards
2207:
2129:'s policies included tax reforms. His administration implemented two tax acts.
1292:
1264:
1239:
1100:
947:
742:
678:
576:
514:
418:
413:
396:
374:
3543:
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3322:
3250:
3153:
2547:
2126:
1928:
1833:
An income tax rate cut reduces the percentage of income that is paid in tax.
1364:
1037:
962:
853:
786:
720:
688:
555:
497:
458:
438:
408:
323:
244:
239:
214:
204:
146:
3345:"German Government Accelerates Tax Cuts to Boost Economy – DW – 06/29/2003"
3171:
3025:
2522:
2434:
2395:
2370:
2267:
2235:
2016:
1875:
A change in the amount of an item that is taxed based on an external factor
1745:
1259:
1047:
1016:
987:
967:
858:
843:
823:
737:
732:
534:
328:
297:
3441:"The nature of government expenditures and the shape of the laffer curve"
3423:"The Fiscal Multiplier and Economic Policy Analysis in the United States"
3058:
2532:
1852:
A reduction in the amount of tax paid. Credits are usually fixed amounts.
1254:
997:
957:
875:
811:
757:
693:
519:
509:
453:
333:
234:
229:
187:
172:
3239:"Did Margaret Thatcher transform Britain's economy for better or worse?"
3370:"German Finance Minister Lindner wants to cut state funds for Schröder"
2552:
2527:
2384:
The Fiscal Multiplier and Economic Policy Analysis in the United States
1359:
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1212:
1197:
1120:
1057:
1025:
977:
952:
937:
838:
833:
801:
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433:
428:
249:
209:
155:
1841:
A reduction in the amount of the taxed item that is subject to the tax
3298:"10 Reasons why Margaret Thatcher is Britain's most hated politician"
2301:
1995:
There are several ways how a government may compensate for tax cuts.
1192:
1110:
1105:
796:
791:
602:
529:
219:
2073:
included a tax credit of $ 400, lower payroll tax rates, and higher
24:
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1001:
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863:
673:
423:
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359:
192:
3138:"Implications of the 2017 Tax Cuts and Jobs Act for Public Health"
2599:"What recent history teaches about recessions and economic policy"
2199:
Ronald Reagan's tax cuts significantly impacted the U.S. economy.
2857:
Lizarazo, Sandra; Peralta-Alva, Adrian; Puy, Damien (July 2017).
1165:
992:
895:
885:
182:
1844:
An income tax deduction reduces that amount of taxable income.
1728:
1374:
1185:
1180:
1175:
982:
870:
2352:
During his tenure as Chancellor of Germany from 1998 to 2005,
2924:"John F. Kennedy on the Economy and Taxes | JFK Library"
2273:
Other changes included income tax rate cuts, doubling of the
1389:
1384:
1379:
1369:
1344:
1339:
1286:
1158:
2775:"Why a cut in VAT would NOT solve the cost of living crisis"
1830:
A reduction in the fraction of the taxed item that is taken.
3323:"Margaret Thatcher: How her changes affected your finances"
2058:
Notable examples of tax cuts in the United States include:
1982:
showed some of the three takeaway key results of tax cuts:
1935:
expenditures, productivity and output, therefore increase
2082:
Economic Growth and Tax Relief Reconciliation Act of 2001
129:
2465:
Governments may cite several reasons for cutting taxes.
3109:"What did the American Taxpayer Relief Act of 2012 do?"
2856:
2833:"The effect of tax cuts on economic growth and revenue"
2672:
G. Gale, William; A. Samwick, Andrew (September 2014).
2224:
lowered the benchmark fed funds rate from 6% to 1.75%.
1900:
to increase. Consumer spending is a large component of
3421:
Whalen, Charles J.; Reichling, Felix (February 2015).
3396:"El texto completo de la Ley Ă“mnibus de Javier Milei"
2169:
1089:
European Union Common Consolidated Corporate Tax Base
3480:"Laffer Curve: Definition, Diagram & Criticisms"
2952:"Economic Recovery Tax Act of 1981 (ERTA): Overview"
2596:
49:. Unsourced material may be challenged and removed.
3527:"Government Revenue | U.S. Treasury Data Lab"
3071:Gale, William G.; Potter, Samara R. (March 2002),
2674:"Effects of Income Tax Changes on Economic Growth"
2671:
3541:
2035:increase together with the demand for services.
3420:
2977:"Tax Reform Act of 1986: Overview and History"
2896:
1864:The exclusion of a specific item from taxation
2419:The examples and perspective in this section
1765:
2389:
2238:arranged for several tax cuts to defeat the
16:Reduction in the tax charged by a government
2321:'s policies included tax cuts implemented.
1973:
1923:
3070:
2806:"The Benefits and Costs of a U.S. Tax Cut"
2437:, or create a new section, as appropriate.
2012:c) By cutting taxes in boom
1942:
1772:
1758:
3161:
2830:
2749:"Cutting VAT to help consumers and firms"
2706:"Short=Term Tax Cuts, Long-Term Stimulus"
2453:Learn how and when to remove this message
2022:d) By improved productivity
1867:Food might be exempted from a sales tax.
1281:Institute on Taxation and Economic Policy
109:Learn how and when to remove this message
3026:https://fas.org/sgp/crs/misc/RL34498.pdf
3002:"What we learned from Reagan's tax cuts"
2938:"Happy Birthday to the Kennedy Tax Cuts"
2772:
2133:Economic Recovery Tax Act of 1981 (ERTA)
2005:b) By government borrowing
3438:
3236:
2831:Pettinger, Tejvan (21 September 2022).
2501:jobs than they would with lower taxes.
1931:tax cuts generate sustained effects on
3542:
3295:
2746:
2084:reduced business and investment taxes.
2071:American Recovery and Reinvestment Act
1911:
3477:
3210:
3135:
3037:
2902:"Tax cuts can do more harm than good"
2800:
2798:
2796:
2645:
3123:"What is the Tax Cuts and Jobs Act?"
2890:
2873:"Tax Cuts, Types, and How They Work"
2723:"What is VAT? - European Commission"
2700:
2698:
2573:"Tax Cuts, Types, and How They Work"
2405:
2376:
2313:
2256:American Taxpayer Relief Act of 2012
47:adding citations to reliable sources
18:
3439:Gahvari, Firouz (1 November 1989).
3097:. NYC Mayor's Office of Operations.
2621:"Tax cuts, types and how they work"
2347:
13:
2870:
2793:
2597:Michael A. Meeropol (1 May 2001).
2590:
2570:
2492:money in a more efficient manner.
2170:Economic Implications and Outcomes
1998:a) By spending cuts
1954:
14:
3561:
3211:House, The White (7 March 2024).
3142:American Journal of Public Health
2773:Staunton, Richard (4 July 2022).
2695:
2308:
2202:
2107:
1096:Global minimum corporate tax rate
3507:. Merriam-Webster. 25 April 2024
2747:Davies, Richard (24 July 2020).
2410:
2121:
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1978:The working paper from 2017 for
1739:
1727:
566:Base erosion and profit shifting
136:
23:
3519:
3497:
3478:Boyce, Paul (20 January 2021).
3471:
3432:
3414:
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3362:
3337:
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3289:
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3237:Elliott, Larry (8 April 2013).
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2096:
344:Optimal capital income taxation
34:needs additional citations for
3402:(in Spanish). 28 December 2023
3296:Archer, Josh (18 March 2018).
3272:"Thatcher's Economic Policies"
3038:Yagan, Danny (December 2015),
2766:
2740:
2715:
2665:
2639:
2613:
2564:
1419:List of countries by tax rates
1:
2727:taxation-customs.ec.europa.eu
2681:Economic Studies at Brookings
2558:
2504:
2495:
2486:
2477:
2279:state and local tax deduction
2064:Tax Cuts and Jobs Act of 2017
849:Natural resources consumption
3457:10.1016/0047-2727(89)90006-6
2360:
2295:
2150:Tax Reform Act of 1986 (TRA)
2048:
699:United States as a tax haven
7:
3445:Journal of Public Economics
3136:Glied, Sherry (June 2018).
2601:. Economic Policy Institute
2516:
2468:
2433:, discuss the issue on the
2330:higher VAT sparked debates.
10:
3566:
3505:"Definition of TAX BURDEN"
2401:
2342:
2088:
1887:
1796:expansionary fiscal policy
613:Offshore financial centres
503:Repatriation tax avoidance
2390:Tax Cuts and Productivity
2075:earned income tax credits
1078:Financial transaction tax
168:Property tax equalization
3325:. BBC News. 8 April 2013
3154:10.2105/AJPH.2018.304388
3047:American Economic Review
2648:"The effect of tax cuts"
1974:Costs and Benefits Study
1924:Corporate income tax cut
1805:
1424:Tax revenue to GDP ratio
1083:Currency transaction tax
669:Liechtenstein tax affair
3531:datalab.usaspending.gov
3080:, Brookings Institution
1943:Personal income tax cut
1131:Permanent establishment
1126:Exchange of Information
634:Financial Secrecy Index
285:Medical savings account
2543:Trickle-down economics
2511:gross domestic product
1031:Vehicle miles traveled
650:Ireland as a tax haven
464:Private tax collection
2266:On 22 December 2017,
704:Panama as a tax haven
656:Ireland v. Commission
624:Conduit and sink OFCs
619:Offshore magic circle
540:Unreported employment
3059:10.1257/aer.20130098
2904:. Al Jazeera America
2431:improve this section
2421:may not represent a
2246:income tax credits.
1695:United Arab Emirates
1437:Individual Countries
1146:Foreign revenue rule
943:Inheritance (estate)
662:Leprechaun economics
43:improve this article
2940:. 26 February 2013.
2646:Pettinger, Tejvan.
2283:personal exemptions
1912:Supply-side tax cut
1734:Business portal
1429:Tax rates in Europe
1299:Tax Justice Network
1245:Dhammika Dharmapala
753:Airport improvement
561:Transfer mispricing
352:Distribution of Tax
124:Part of a series on
2898:David Cay Johnston
2871:Amadeo, Kimberly.
2571:Amadeo, Kimberly.
2275:standard deduction
1792:government revenue
1335:Eight per thousand
1250:James R. Hines Jr.
1141:European Union FTT
163:Government revenue
2627:. Kimberly Amadeo
2463:
2462:
2455:
2377:Multiplier Effect
2319:Margaret Thatcher
2314:Margaret Thatcher
2045:dividend growth.
2038:3.
2028:2.
1985:1.
1898:consumer spending
1882:
1881:
1782:
1781:
1717:
1716:
1313:
1312:
1305:Tax Policy Center
1053:Negative (income)
829:Environmental tax
711:
710:
629:Financial centres
449:Tax investigation
387:
386:
255:Tax harmonization
119:
118:
111:
93:
3557:
3535:
3534:
3523:
3517:
3516:
3514:
3512:
3501:
3495:
3494:
3492:
3490:
3475:
3469:
3468:
3436:
3430:
3429:
3427:
3418:
3412:
3411:
3409:
3407:
3392:
3386:
3385:
3383:
3381:
3366:
3360:
3359:
3357:
3355:
3341:
3335:
3334:
3332:
3330:
3319:
3313:
3312:
3310:
3308:
3293:
3287:
3286:
3284:
3282:
3268:
3262:
3261:
3259:
3257:
3234:
3228:
3227:
3225:
3223:
3208:
3202:
3201:
3199:
3197:
3182:
3176:
3175:
3165:
3133:
3127:
3126:
3125:. 20 April 2023.
3119:
3113:
3112:
3105:
3099:
3098:
3096:
3088:
3082:
3081:
3079:
3068:
3062:
3061:
3044:
3035:
3029:
3023:
3017:
3016:
3014:
3012:
2998:
2992:
2991:
2989:
2987:
2973:
2967:
2966:
2964:
2962:
2948:
2942:
2941:
2934:
2928:
2927:
2920:
2914:
2913:
2911:
2909:
2894:
2888:
2887:
2885:
2883:
2868:
2862:
2861:
2854:
2848:
2847:
2845:
2843:
2828:
2822:
2821:
2819:
2817:
2812:. September 2017
2802:
2791:
2790:
2788:
2786:
2779:Evening Standard
2770:
2764:
2763:
2761:
2759:
2744:
2738:
2737:
2735:
2733:
2719:
2713:
2712:
2710:
2702:
2693:
2692:
2690:
2688:
2678:
2669:
2663:
2662:
2660:
2658:
2643:
2637:
2636:
2634:
2632:
2617:
2611:
2610:
2608:
2606:
2594:
2588:
2587:
2585:
2583:
2568:
2538:Starve the beast
2458:
2451:
2447:
2444:
2438:
2414:
2413:
2406:
2354:Gerhard Schröder
2348:Gerhard Schröder
2326:economic growth.
2281:and eliminating
2208:President Bush's
1929:Corporate income
1902:aggregate demand
1813:
1812:
1774:
1767:
1760:
1746:Money portal
1744:
1743:
1742:
1732:
1731:
1408:
1407:
1229:
1228:
1136:Transfer pricing
1116:Tax equalization
1090:
1038:Corporate profit
674:Luxembourg Leaks
608:Corporate havens
487:
486:
303:
302:
140:
121:
120:
114:
107:
103:
100:
94:
92:
51:
27:
19:
3565:
3564:
3560:
3559:
3558:
3556:
3555:
3554:
3540:
3539:
3538:
3525:
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3520:
3510:
3508:
3503:
3502:
3498:
3488:
3486:
3476:
3472:
3437:
3433:
3425:
3419:
3415:
3405:
3403:
3394:
3393:
3389:
3379:
3377:
3376:. 30 April 2022
3368:
3367:
3363:
3353:
3351:
3343:
3342:
3338:
3328:
3326:
3321:
3320:
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3306:
3304:
3294:
3290:
3280:
3278:
3270:
3269:
3265:
3255:
3253:
3235:
3231:
3221:
3219:
3217:The White House
3209:
3205:
3195:
3193:
3192:. 12 March 2024
3184:
3183:
3179:
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3130:
3121:
3120:
3116:
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3094:
3090:
3089:
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3077:
3069:
3065:
3042:
3036:
3032:
3024:
3020:
3010:
3008:
3000:
2999:
2995:
2985:
2983:
2975:
2974:
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2958:
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2949:
2945:
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2869:
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2716:
2708:
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2703:
2696:
2686:
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2670:
2666:
2656:
2654:
2644:
2640:
2630:
2628:
2619:
2618:
2614:
2604:
2602:
2595:
2591:
2581:
2579:
2569:
2565:
2561:
2519:
2507:
2498:
2489:
2480:
2471:
2459:
2448:
2442:
2439:
2428:
2415:
2411:
2404:
2392:
2379:
2368:
2363:
2350:
2345:
2316:
2311:
2298:
2268:President Trump
2264:
2249:To prevent the
2240:Great Recession
2233:
2222:Federal Reserve
2205:
2172:
2124:
2110:
2099:
2091:
2056:
2051:
1976:
1960:Value-added Tax
1957:
1955:Value-added Tax
1948:Personal income
1945:
1926:
1914:
1890:
1808:
1778:
1740:
1738:
1726:
1719:
1718:
1405:
1395:
1394:
1350:Fiscus Judaicus
1325:
1315:
1314:
1273:Advocacy groups
1226:
1218:
1217:
1208:Trade agreement
1203:Free-trade zone
1161:
1151:
1150:
1088:
1073:
1063:
1062:
723:
713:
712:
684:Paradise Papers
525:Debtors' prison
484:
474:
473:
444:Tax preparation
404:Revenue service
399:
389:
388:
300:
290:
289:
270:Double taxation
265:Tax withholding
260:Tax competition
178:Non-tax revenue
158:
115:
104:
98:
95:
52:
50:
40:
28:
17:
12:
11:
5:
3563:
3553:
3552:
3537:
3536:
3518:
3496:
3470:
3451:(2): 251–260.
3431:
3413:
3387:
3361:
3336:
3314:
3288:
3276:Economics Help
3263:
3229:
3203:
3177:
3148:(6): 734–736.
3128:
3114:
3100:
3083:
3063:
3030:
3018:
2993:
2968:
2943:
2929:
2915:
2889:
2863:
2849:
2837:Economics Help
2823:
2792:
2765:
2753:Richard Davies
2739:
2714:
2694:
2664:
2652:Economics Help
2638:
2612:
2589:
2562:
2560:
2557:
2556:
2555:
2550:
2545:
2540:
2535:
2530:
2525:
2518:
2515:
2506:
2503:
2497:
2494:
2488:
2485:
2479:
2476:
2470:
2467:
2461:
2460:
2425:of the subject
2423:worldwide view
2418:
2416:
2409:
2403:
2400:
2391:
2388:
2378:
2375:
2367:
2364:
2362:
2359:
2349:
2346:
2344:
2341:
2336:
2335:
2331:
2327:
2315:
2312:
2310:
2309:United Kingdom
2307:
2297:
2294:
2277:, capping the
2263:
2260:
2232:
2229:
2204:
2203:George W. Bush
2201:
2197:
2196:
2188:
2187:
2186:
2185:
2182:
2179:
2171:
2168:
2164:
2163:
2160:
2157:
2144:
2143:
2140:
2123:
2120:
2113:Lyndon Johnson
2109:
2108:Lyndon Johnson
2106:
2102:John Kennedy's
2098:
2095:
2090:
2087:
2086:
2085:
2078:
2067:
2055:
2052:
2050:
2047:
1975:
1972:
1956:
1953:
1944:
1941:
1925:
1922:
1913:
1910:
1889:
1886:
1880:
1879:
1876:
1873:
1869:
1868:
1865:
1862:
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1857:
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1850:
1846:
1845:
1842:
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1828:
1824:
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1820:
1817:
1807:
1804:
1780:
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1776:
1769:
1762:
1754:
1751:
1750:
1749:
1748:
1736:
1721:
1720:
1715:
1714:
1713:
1712:
1707:
1702:
1700:United Kingdom
1697:
1692:
1687:
1682:
1677:
1672:
1667:
1662:
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1652:
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1637:
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1439:
1438:
1434:
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1431:
1426:
1421:
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1406:
1401:
1400:
1397:
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1392:
1387:
1382:
1377:
1372:
1367:
1362:
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1352:
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1342:
1337:
1332:
1326:
1321:
1320:
1317:
1316:
1311:
1310:
1309:
1308:
1302:
1296:
1293:Tax Foundation
1290:
1284:
1275:
1274:
1270:
1269:
1268:
1267:
1265:Gabriel Zucman
1262:
1257:
1252:
1247:
1242:
1240:Mihir A. Desai
1234:
1233:
1227:
1224:
1223:
1220:
1219:
1216:
1215:
1210:
1205:
1200:
1195:
1190:
1189:
1188:
1183:
1173:
1168:
1162:
1157:
1156:
1153:
1152:
1149:
1148:
1143:
1138:
1133:
1128:
1123:
1118:
1113:
1108:
1103:
1101:Robin Hood tax
1098:
1093:
1085:
1080:
1074:
1069:
1068:
1065:
1064:
1061:
1060:
1055:
1050:
1045:
1043:Excess profits
1040:
1035:
1034:
1033:
1028:
1023:
1014:
1009:
995:
990:
985:
980:
975:
970:
965:
960:
955:
950:
945:
940:
935:
930:
928:Gross receipts
925:
920:
915:
910:
909:
908:
903:
898:
893:
888:
883:
878:
868:
867:
866:
861:
856:
851:
846:
841:
836:
826:
821:
820:
819:
814:
809:
804:
799:
794:
789:
779:
778:
777:
767:
766:
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735:
730:
724:
719:
718:
715:
714:
709:
708:
707:
706:
701:
696:
691:
686:
681:
679:Offshore Leaks
676:
671:
666:
665:
664:
659:
644:
643:
642:Major examples
639:
638:
637:
636:
631:
626:
621:
616:
610:
605:
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596:
592:
591:
590:
589:
584:
579:
577:Dutch Sandwich
574:
569:
563:
558:
550:
549:
545:
544:
543:
542:
537:
532:
527:
522:
517:
515:Tax resistance
512:
507:
506:
505:
492:
491:
485:
480:
479:
476:
475:
472:
471:
466:
461:
456:
451:
446:
441:
436:
431:
426:
421:
419:Taxable income
416:
414:Tax assessment
411:
406:
400:
395:
394:
391:
390:
385:
384:
383:
382:
377:
372:
367:
362:
354:
353:
349:
348:
347:
346:
341:
336:
331:
326:
321:
316:
308:
307:
306:General Theory
301:
296:
295:
292:
291:
288:
287:
282:
277:
275:Representation
272:
267:
262:
257:
252:
247:
242:
237:
232:
227:
222:
217:
212:
207:
202:
197:
196:
195:
185:
180:
175:
170:
165:
159:
154:
153:
150:
149:
142:
141:
133:
132:
126:
125:
117:
116:
31:
29:
22:
15:
9:
6:
4:
3:
2:
3562:
3551:
3548:
3547:
3545:
3532:
3528:
3522:
3506:
3500:
3485:
3481:
3474:
3466:
3462:
3458:
3454:
3450:
3446:
3442:
3435:
3424:
3417:
3401:
3397:
3391:
3375:
3371:
3365:
3350:
3346:
3340:
3324:
3318:
3303:
3299:
3292:
3277:
3273:
3267:
3252:
3248:
3244:
3240:
3233:
3218:
3214:
3207:
3191:
3187:
3181:
3173:
3169:
3164:
3159:
3155:
3151:
3147:
3143:
3139:
3132:
3124:
3118:
3110:
3104:
3093:
3087:
3076:
3075:
3067:
3060:
3056:
3052:
3048:
3041:
3034:
3027:
3022:
3007:
3003:
2997:
2982:
2978:
2972:
2957:
2953:
2947:
2939:
2933:
2925:
2919:
2903:
2899:
2893:
2878:
2874:
2867:
2860:
2853:
2838:
2834:
2827:
2811:
2807:
2801:
2799:
2797:
2780:
2776:
2769:
2754:
2750:
2743:
2728:
2724:
2718:
2707:
2701:
2699:
2682:
2675:
2668:
2653:
2649:
2642:
2626:
2622:
2616:
2600:
2593:
2578:
2574:
2567:
2563:
2554:
2551:
2549:
2548:S corporation
2546:
2544:
2541:
2539:
2536:
2534:
2531:
2529:
2526:
2524:
2521:
2520:
2514:
2512:
2502:
2493:
2484:
2475:
2466:
2457:
2454:
2446:
2436:
2432:
2426:
2424:
2417:
2408:
2407:
2399:
2397:
2387:
2385:
2374:
2372:
2358:
2355:
2340:
2332:
2328:
2324:
2323:
2322:
2320:
2306:
2303:
2293:
2291:
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2276:
2271:
2269:
2259:
2257:
2252:
2247:
2243:
2241:
2237:
2228:
2225:
2223:
2220:In 2001, the
2218:
2215:
2212:
2209:
2200:
2193:
2192:
2191:
2183:
2180:
2177:
2176:
2174:
2173:
2167:
2161:
2158:
2155:
2154:
2153:
2151:
2147:
2141:
2138:
2137:
2136:
2134:
2130:
2128:
2127:Ronald Reagan
2122:Ronald Reagan
2119:
2116:
2114:
2105:
2103:
2094:
2083:
2079:
2076:
2072:
2068:
2065:
2061:
2060:
2059:
2054:United States
2046:
2042:
2041:
2036:
2032:
2031:
2026:
2023:
2020:
2018:
2013:
2010:
2006:
2003:
1999:
1996:
1993:
1989:
1988:
1983:
1981:
1971:
1967:
1963:
1961:
1952:
1949:
1940:
1938:
1934:
1930:
1921:
1918:
1909:
1905:
1903:
1899:
1894:
1885:
1877:
1874:
1871:
1870:
1866:
1863:
1860:
1859:
1854:
1851:
1848:
1847:
1843:
1840:
1837:
1836:
1832:
1829:
1826:
1825:
1821:
1818:
1815:
1814:
1811:
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1411:All Countries
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556:Tax inversion
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482:Noncompliance
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439:Tax residence
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409:Revenue stamp
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245:Tax incentive
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240:Tax advantage
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200:Tax threshold
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147:fiscal policy
145:An aspect of
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60: –
59:
55:
54:Find sources:
48:
44:
38:
37:
32:This article
30:
26:
21:
20:
3530:
3521:
3509:. Retrieved
3499:
3487:. Retrieved
3483:
3473:
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3444:
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3416:
3404:. Retrieved
3399:
3390:
3378:. Retrieved
3373:
3364:
3352:. Retrieved
3348:
3339:
3327:. Retrieved
3317:
3305:. Retrieved
3301:
3291:
3279:. Retrieved
3275:
3266:
3254:. Retrieved
3243:The Guardian
3242:
3232:
3220:. Retrieved
3216:
3206:
3194:. Retrieved
3189:
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3141:
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3117:
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3086:
3073:
3066:
3050:
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3033:
3021:
3009:. Retrieved
3005:
2996:
2984:. Retrieved
2981:Investopedia
2980:
2971:
2959:. Retrieved
2956:Investopedia
2955:
2946:
2932:
2918:
2906:. Retrieved
2892:
2880:. Retrieved
2876:
2866:
2852:
2840:. Retrieved
2836:
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2814:. Retrieved
2809:
2783:. Retrieved
2778:
2768:
2756:. Retrieved
2752:
2742:
2730:. Retrieved
2726:
2717:
2685:. Retrieved
2680:
2667:
2655:. Retrieved
2651:
2641:
2629:. Retrieved
2624:
2615:
2603:. Retrieved
2592:
2580:. Retrieved
2576:
2566:
2523:Laffer curve
2508:
2499:
2490:
2481:
2472:
2464:
2449:
2440:
2420:
2396:Laffer curve
2393:
2383:
2380:
2371:Javier Milei
2369:
2366:Javier Milei
2351:
2337:
2317:
2299:
2287:
2272:
2265:
2262:Donald Trump
2251:fiscal cliff
2248:
2244:
2236:Barack Obama
2234:
2231:Barack Obama
2226:
2219:
2216:
2213:
2206:
2198:
2189:
2165:
2148:
2145:
2131:
2125:
2117:
2111:
2100:
2097:John Kennedy
2092:
2057:
2043:
2039:
2037:
2033:
2029:
2027:
2024:
2021:
2017:Nigel Lawson
2014:
2011:
2007:
2004:
2000:
1997:
1994:
1990:
1986:
1984:
1977:
1968:
1964:
1958:
1946:
1927:
1915:
1906:
1895:
1891:
1883:
1809:
1800:
1787:
1785:
1783:
1665:South Africa
1260:Joel Slemrod
933:Hypothecated
901:Sugary drink
775:Expatriation
654:
572:Double Irish
535:Black market
380:Proportional
329:Laffer curve
314:Price effect
224:
105:
96:
86:
79:
72:
65:
53:
41:Please help
36:verification
33:
3302:Josh Archer
3190:cbsnews.com
3053:: 3531–63,
2877:the balance
2625:The balance
2577:The Balance
2533:Reaganomics
2015:Chancellor
1917:Supply-side
1680:Switzerland
1645:Philippines
1620:New Zealand
1615:Netherlands
1255:Ronen Palan
998:User charge
817:Value-added
782:Consumption
694:Swiss Leaks
582:Single Malt
520:Tax shelter
510:Tax evasion
469:Tax farming
454:Tax shelter
370:Progressive
334:Optimal tax
235:Tax amnesty
230:Tax holiday
188:Tax bracket
173:Tax revenue
99:August 2019
3550:Tax policy
2559:References
2553:Tax reform
2528:Rahn curve
2505:Tax burden
2496:Incentives
2487:Efficiency
2478:Tax Equity
2300:President
2292:pandemic.
2184:1985: 4.2%
2181:1984: 7.2%
2178:1983: 4.6%
1872:Adjustment
1819:Definition
1590:Kazakhstan
1475:Bangladesh
1470:Azerbaijan
1403:By country
1360:Temple tax
1330:Church tax
1213:ATA Carnet
1198:Free trade
1193:Tariff war
1121:Tax treaty
1007:Congestion
948:Land value
839:Eco-tariff
807:Television
763:Solidarity
743:Ad valorem
603:Tax havens
434:Tax shield
429:Tax refund
397:Collection
375:Regressive
250:Tax reform
69:newspapers
3484:BoyceWire
3465:0047-2727
3400:LA NACION
3251:0261-3077
3006:Brookings
2605:23 August
2435:talk page
2361:Argentina
2302:Joe Biden
2296:Joe Biden
2069:The 2008
2049:Countries
1861:Exemption
1838:Deduction
1670:Sri Lanka
1635:Palestine
1595:Lithuania
1560:Indonesia
1545:Hong Kong
1465:Australia
1455:Argentina
1323:Religious
1111:Spahn tax
1106:Tobin tax
963:Pigouvian
881:Cigarette
854:Severance
787:Departure
595:Locations
548:Corporate
530:Smuggling
298:Economics
220:Tax shift
215:Deduction
205:Exemption
58:"Tax cut"
3544:Category
3511:26 April
3406:26 April
3380:26 April
3374:POLITICO
3354:26 April
3329:25 April
3307:26 April
3281:25 April
3256:25 April
3222:26 April
3196:26 April
3172:29565668
3011:26 April
2986:26 April
2961:26 April
2908:30 April
2882:30 April
2785:26 April
2781:. London
2758:26 April
2732:26 April
2687:26 April
2657:25 April
2631:27 April
2582:25 April
2517:See also
2469:Fairness
2443:May 2021
2429:You may
2290:COVID-19
1827:Rate cut
1822:Example
1690:Tanzania
1655:Portugal
1630:Pakistan
1510:Colombia
1490:Bulgaria
1355:Leibzoll
1232:Academic
1225:Research
1048:Windfall
988:Turnover
968:Property
918:Georgist
864:Stumpage
859:Steering
844:Landfill
824:Dividend
748:Aviation
738:Per unit
733:Indirect
424:Tax lien
360:Tax rate
339:Theories
193:Flat tax
156:Policies
130:Taxation
3489:7 April
3163:5944881
2842:7 April
2816:7 April
2402:Reasons
2343:Germany
2334:growth.
2089:History
1933:R&D
1888:Effects
1788:tax cut
1710:Uruguay
1610:Namibia
1605:Morocco
1570:Ireland
1550:Iceland
1535:Germany
1525:Finland
1520:Denmark
1515:Croatia
1460:Armenia
1450:Algeria
1445:Albania
1092:(CCCTB)
958:Payroll
913:General
906:Tobacco
876:Alcohol
812:Tourist
758:Landing
490:General
225:Tax cut
183:Tax law
83:scholar
3463:
3349:dw.com
3249:
3170:
3160:
1849:Credit
1685:Taiwan
1675:Sweden
1660:Russia
1650:Poland
1625:Norway
1575:Israel
1540:Greece
1530:France
1500:Canada
1485:Brazil
1480:Bhutan
1375:Kharaj
1283:(ITEP)
1186:Export
1181:Import
1176:Tariff
1166:Custom
1058:Wealth
983:Surtax
978:Single
953:Luxury
938:Income
871:Excise
834:Carbon
728:Direct
615:(OFCs)
568:(BEPS)
280:Unions
210:Credit
85:
78:
71:
64:
56:
3426:(PDF)
3095:(PDF)
3078:(PDF)
3043:(PDF)
2709:(PDF)
2677:(PDF)
2195:1989.
1806:Types
1600:Malta
1585:Japan
1580:Italy
1555:India
1505:China
1390:Zakat
1385:Nisab
1380:Khums
1370:Jizya
1345:Tithe
1340:Teind
1301:(TJN)
1287:Oxfam
1159:Trade
802:Stamp
797:Sales
792:Hotel
721:Types
90:JSTOR
76:books
3513:2024
3491:2023
3461:ISSN
3408:2024
3382:2024
3356:2024
3331:2024
3309:2024
3283:2024
3258:2024
3247:ISSN
3224:2024
3198:2024
3168:PMID
3013:2024
2988:2024
2963:2024
2910:2021
2884:2021
2844:2023
2818:2023
2787:2024
2760:2024
2734:2024
2689:2022
2683:: 16
2659:2022
2633:2021
2607:2021
2584:2022
2080:The
2062:The
1816:Term
1640:Peru
1565:Iran
1307:(US)
1295:(US)
1289:(UK)
1171:Duty
1026:Toll
1021:GNSS
1017:Road
1012:Fuel
923:Gift
891:Meat
587:CAIA
365:Flat
62:news
3453:doi
3158:PMC
3150:doi
3146:108
3055:doi
3051:105
2810:IMF
1980:IMF
1937:GDP
1495:BVI
1002:fee
993:Use
896:Sin
886:Fat
45:by
3546::
3529:.
3482:.
3459:.
3449:40
3447:.
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3140:.
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2875:.
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2808:.
2795:^
2777:.
2751:.
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2697:^
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2575:.
2513:.
2285:.
2258:.
2242:.
1786:A
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106:(
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87:·
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73:·
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39:.
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