Tax rate to maximize the revenue: Laffer curve for the Czech Republic

The aim of this article is to model the relationship between the rate of personal income tax and the revenue it generates, and to derive a tax rate that would maximize this revenue within the Czech Republic, using methodologies described in earlier works (Hsing, 1996). This tax rate represents an up...

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Bibliographic Details
Main Author: Michal Karas
Format: Article
Language:English
Published: Mendel University Press 2012-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/60/4/0189/