Matches in SemOpenAlex for { <https://semopenalex.org/work/W2910347852> ?p ?o ?g. }
Showing items 1 to 90 of
90
with 100 items per page.
- W2910347852 endingPage "172" @default.
- W2910347852 startingPage "163" @default.
- W2910347852 abstract "The relationship between tax rates and revenue guides governments in making policy decisions regarding tax reforms. The Laffer curve suggests the possibility of an inverse relationship between tax rates and revenue. There are conflicting views and opinions regarding this relationship and the shape of the Laffer curve. Since the behavioral responses of taxpayers to taxation is convoluted, with individuals having their own preferences, it is possible to use agent-based modeling. This paper creates an agent-based model that simulates taxpayer behavior to explore the relationship between tax rates and revenue. Two fundamental responses to taxation: alteration of labor supply, and tax evasion, are simulated in our agent-based model. The revenue collected for different tax rates is plotted and by doing so, the shape of the Laffer curve is verified. We estimate the unemployment rate for varying tax rates and explain the rationale behind this relationship, and further examine the direct and indirect effects of non-labor income taxes on revenue by plotting the revenue collected against labor income tax rates for different tax rates on non-labor income. To estimate the effect of audit rates on revenue, we analyse the percentage of revenue evaded for different audit rates, and finally numerically estimate the satisfaction of taxpayers at varying tax rates." @default.
- W2910347852 created "2019-01-25" @default.
- W2910347852 creator A5016069458 @default.
- W2910347852 creator A5055571512 @default.
- W2910347852 date "2018-10-15" @default.
- W2910347852 modified "2023-09-24" @default.
- W2910347852 title "Theory and agent-based modeling of taxpayer preference and behavior" @default.
- W2910347852 cites W131387241 @default.
- W2910347852 cites W1553218828 @default.
- W2910347852 cites W1588362236 @default.
- W2910347852 cites W1602840 @default.
- W2910347852 cites W160516027 @default.
- W2910347852 cites W1879632623 @default.
- W2910347852 cites W2027892583 @default.
- W2910347852 cites W2035925416 @default.
- W2910347852 cites W2108633500 @default.
- W2910347852 cites W2135484493 @default.
- W2910347852 cites W2612275161 @default.
- W2910347852 cites W3122270625 @default.
- W2910347852 cites W3146260034 @default.
- W2910347852 doi "https://doi.org/10.5555/3330299.3330319" @default.
- W2910347852 hasPublicationYear "2018" @default.
- W2910347852 type Work @default.
- W2910347852 sameAs 2910347852 @default.
- W2910347852 citedByCount "1" @default.
- W2910347852 countsByYear W29103478522020 @default.
- W2910347852 crossrefType "proceedings-article" @default.
- W2910347852 hasAuthorship W2910347852A5016069458 @default.
- W2910347852 hasAuthorship W2910347852A5055571512 @default.
- W2910347852 hasConcept C100001284 @default.
- W2910347852 hasConcept C113216237 @default.
- W2910347852 hasConcept C121955636 @default.
- W2910347852 hasConcept C121964417 @default.
- W2910347852 hasConcept C139719470 @default.
- W2910347852 hasConcept C149782125 @default.
- W2910347852 hasConcept C162324750 @default.
- W2910347852 hasConcept C172008318 @default.
- W2910347852 hasConcept C175444787 @default.
- W2910347852 hasConcept C195487862 @default.
- W2910347852 hasConcept C2776360696 @default.
- W2910347852 hasConcept C2779755355 @default.
- W2910347852 hasConcept C551662922 @default.
- W2910347852 hasConcept C556758197 @default.
- W2910347852 hasConcept C74939039 @default.
- W2910347852 hasConcept C80890224 @default.
- W2910347852 hasConceptScore W2910347852C100001284 @default.
- W2910347852 hasConceptScore W2910347852C113216237 @default.
- W2910347852 hasConceptScore W2910347852C121955636 @default.
- W2910347852 hasConceptScore W2910347852C121964417 @default.
- W2910347852 hasConceptScore W2910347852C139719470 @default.
- W2910347852 hasConceptScore W2910347852C149782125 @default.
- W2910347852 hasConceptScore W2910347852C162324750 @default.
- W2910347852 hasConceptScore W2910347852C172008318 @default.
- W2910347852 hasConceptScore W2910347852C175444787 @default.
- W2910347852 hasConceptScore W2910347852C195487862 @default.
- W2910347852 hasConceptScore W2910347852C2776360696 @default.
- W2910347852 hasConceptScore W2910347852C2779755355 @default.
- W2910347852 hasConceptScore W2910347852C551662922 @default.
- W2910347852 hasConceptScore W2910347852C556758197 @default.
- W2910347852 hasConceptScore W2910347852C74939039 @default.
- W2910347852 hasConceptScore W2910347852C80890224 @default.
- W2910347852 hasLocation W29103478521 @default.
- W2910347852 hasOpenAccess W2910347852 @default.
- W2910347852 hasPrimaryLocation W29103478521 @default.
- W2910347852 hasRelatedWork W131387241 @default.
- W2910347852 hasRelatedWork W1481587956 @default.
- W2910347852 hasRelatedWork W1519180259 @default.
- W2910347852 hasRelatedWork W1595798404 @default.
- W2910347852 hasRelatedWork W1606196362 @default.
- W2910347852 hasRelatedWork W1608506373 @default.
- W2910347852 hasRelatedWork W2022263317 @default.
- W2910347852 hasRelatedWork W2100819207 @default.
- W2910347852 hasRelatedWork W2124680234 @default.
- W2910347852 hasRelatedWork W2162361794 @default.
- W2910347852 hasRelatedWork W2286476374 @default.
- W2910347852 hasRelatedWork W2488440917 @default.
- W2910347852 hasRelatedWork W2767450254 @default.
- W2910347852 hasRelatedWork W2954111826 @default.
- W2910347852 hasRelatedWork W3121326526 @default.
- W2910347852 hasRelatedWork W3123300092 @default.
- W2910347852 hasRelatedWork W3123992800 @default.
- W2910347852 hasRelatedWork W3150043017 @default.
- W2910347852 hasRelatedWork W3096349970 @default.
- W2910347852 hasRelatedWork W3121697477 @default.
- W2910347852 isParatext "false" @default.
- W2910347852 isRetracted "false" @default.
- W2910347852 magId "2910347852" @default.
- W2910347852 workType "article" @default.