Economics and Finance


Deriving the Laffer Curve using the Concept of the Excess Burden of Taxation

Authors: Tim Walshaw

The Laffer Curve formula is derived from the concept of Excess Burden using a single parameter obtained from the theoretical relationship between the average Excess Burden ratio and the square of the average Tax Ratio. This is followed by a demonstration, using a chosen figure of excess burden, showing how to estimate the values of a Laffer Curve.

Comments: 20 Pages.

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Submission history

[v1] 2018-08-24 23:23:12

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