consistent with being on the revenueincreasing section of the Laffer curve, usually in the context of a single rate tax system or … the multi-rate income tax systems commonly used in practice. Using the New Zealand income tax system in 2010 to illustrate … individual taxpayers, across tax brackets and in aggregate …

analysis underlying this conclusion, and considers whether other tax rates in the US income tax system are on the ‘right' side … parameters, are presented for individuals and groups of taxpayers in a multi-rate income tax system. Applying these to the US … income tax in 2005, with its complex effective marginal rate structure, demonstrates that a wide range of revenue …

This paper has two main aims. First, the poor targeting of a policy of zero-rating food in a goods and services tax …

optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results … when using this approach, and results are illustrated using the New Zealand income tax. In addition, some new results …, particularly in terms of non-marginal tax changes, are presented. …

optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results … when using this approach, and results are illustrated using the New Zealand income tax. In addition, some new results …, particularly in terms of non-marginal tax changes, are presented. …