This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years. Based on the assumption that higher tax rates cause more intensive tax-aversion behavior (tax avoidance and tax...

When Arthur Laffer or other "supply side advocates" plot total tax revenue as a function of a particular tax rate, he draws an upward sloping segment called the normal range, followed by a downward sloping segment called the prohibitive range. Since a given revenue can be obtained with either of...

Limiting tax expenditures can raise revenue without increasing marginal tax rates. Such a policy is equivalent to reducing government spending now done as subsidies through the tax code for a wide range of household spending and income. This paper explores one way of limiting tax expenditures: a...

This dataset contains tax revenue collected by Australia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset provides statistics on social security contributions and pay roll taxes by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds).Data are expressed in millions of national currency unless otherwise specified...

This dataset contains tax revenue collected by Australia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset provides statistics on social security contributions and pay roll taxes by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds).Data are expressed in millions of national currency unless otherwise specified...

This dataset contains tax revenue collected by Australia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset contains tax revenue collected by Australia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

This dataset contains non-tax revenue statistics and grants. It provides data for variables such as property income, sales of goods and services, fines, penalties and forfeits by sector (General Government, Federal or Central Government, State or Lander Government, and Local Government). The...