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The Laffer curve. Can cuts in tax rates increase the total tax revenue for the government?

Term Paper, 2014

38 Pages

Martin Pruschkowski (Author)

Excerpt

Preface

Table of Contents

List of Abbreviations

List of Figures

List of Tables

List of equations

1. Introduction
1.1 Objectives
1.2 Structure

2. The Laffer-curve
2.1 The theory behind the graph
2.2 Elasticity
2.3 Taxes and elasticity
2.4 Inconsistencies within the Laffer curve

3. Case study: Reagan Tax Cuts in the early 1980s
3.1 Background on Reagan Tax program
3.2 Methodology
3.3 Results of income groups analysis
3.4 Conclusion of the case study

4. Case study: Tobacco tax program in Germany
4.1 Background on the tobacco tax program in Germany
4.2 Methodology
4.3 Demand and elasticity of cigarettes
4.4 Elasticity and tax revenues of cigarettes
4.5 Conclusion of the case study

5. Conclusion

Appendices
Appendix A: “Important tobacco tax data”

Bibliography

Further reading

Declaration

Excerpt out of 38 pages

Details

Title: The Laffer curve. Can cuts in tax rates increase the total tax revenue for the government?
College: University of applied sciences, Nürnberg
Authors: Martin Pruschkowski (Author)Alexander Grimm (Author)Wolfram Stiasny (Author)
Year: 2014
Pages: 38
Catalog Number: V432952
ISBN (eBook): 9783668751644
ISBN (Book): 9783668751651
File size: 1563 KB
Language: English
Keywords: Laffer curve, tax cuts, tobacco tax programm, Zigarettensteuer, theory

Quote paper: Martin Pruschkowski (Author)Alexander Grimm (Author)Wolfram Stiasny (Author), 2014, The Laffer curve. Can cuts in tax rates increase the total tax revenue for the government?, Munich, GRIN Verlag, https://www.grin.com/document/432952

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