The Reliability of the Laffer Curve and the Treatment of Tax Fraud
Keywords:
Laffer Curve, Tax EvasionAbstract
In the present study I try to analyze the Laffer curve function, under the prism of OECD and National level. It has been observed that the reduction of the tax rates for a certain period can actually increase the tax revenues collected by companies, but continuing the latter will ultimately lead to their reduction. Moreover, even in times of rising tax rates, in some cases, there is spectacular growth in tax revenue. These observations led us to conclude that on the one hand the theory of Arthur Laffer does not work properly, secondly, that there are many other factors of increased tax revenue from companies that are independent of the level of tax rates.
References
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OECD 2011
Greek Statistic Service 2011
Nikos Tatsos is a professor at “Pantio†University of Greece, Athens. The article was published in the "Daily news" newspaper 07.28.2013.
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D. & K. Melas 'International Tax Planning - Development & Current Developments "page 22. Publications' «Imia» Thessaloniki Greece September 2013
D. & K. Melas «The elasticity of taxes and tax evasion. » "Article in the magazine "FOROTECHNIKI APPROACH" in issue No. 204, April 2011
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