Staff Publications

Staff Publications

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    'Staff publications' is the digital repository of Wageningen University & Research

    'Staff publications' contains references to publications authored by Wageningen University staff from 1976 onward.

    Publications authored by the staff of the Research Institutes are available from 1995 onwards.

    Full text documents are added when available. The database is updated daily and currently holds about 240,000 items, of which 72,000 in open access.

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Record number 341862
Title Willingness to pay tax: the Laffer curve revisited for 12 OECD countries
Author(s) Heijman, W.J.M.; Ophem, J.A.C. van
Source Journal of Socio-Economics 34 (2005)5. - ISSN 1053-5357 - p. 714 - 723.
DOI https://doi.org/10.1016/j.socec.2005.07.013
Department(s) Economics of Consumers and Households Group
MGS
Publication type Refereed Article in a scientific journal
Publication year 2005
Abstract According to Laffer, economic activities are a decreasing function of the taxation rate. As a consequence, total tax revenue increases with the taxation rate at its lower levels and decreases against it at its higher levels. The result is the Laffer curve. According to him, the reason for this decrease lies in decreasing economic activities. Although this may be true for activities in the official (white) sector, in the unofficial (black) sector they can increase under the influence of an increasing taxation rate. Part of the Laffer effect may be nothing more than an activity switch away from the white towards the (hidden) black sector. This paper takes both effects into account: decreasing activities in the white sector combined with increasing activities in the black sector. It examines the computation of the maximum tax revenue generating taxation rate for a number of OECD countries. It concludes that, with the exception of Sweden, the marginal taxation rate in these countries is below its optimum
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