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1

Excise Tax Revenue on Spirits in Poland. An Attempt for Laffer Curve Theory Verification

100%
Wnorowski H.
Optimum. Studia Ekonomiczne
|
2012
|
issue 5(59)
67-76
EN
The excise tax policy with respect to the spirit industry in Poland, at the turn of the century, was very expansive with frequent tax rate rise. In the effect, we witnessed a total collapse of the revenue from excise tax accompanied by other negative economic and social phenomena deriving from fiscal consequences. Historic decision to lower the excise tax from 1st October, 2002 stopped those unfavorable tendencies and initiated ‘normalization’ within the trade. The study shows that it is recommended that a big caution in the ambitions of the government to raise excise tax, otherwise the resulting effects can be completely counterproductive. Polish experiences during the period 1995-2008 with the excise on spirits, undoubtedly, verify positively the Laffer Curve.
2

LAFFER CURVE DECOMPOSED

100%
Hájek J., Šafr K., Rotscheld J., Čadil J.
Ekonomický časopis (Journal of Economics)
|
2021
|
vol. 69
|
issue 3
306 – 326
EN
The paper analyses the models of the Laffer curve addressed in the academic literature and strives to explain the effects which can exist in relation with the original curve and the one modified by other academicians. The effects are decomposed in a theoretical manner and statistically tested thereafter with a dataset covering the period 2000 – 2012 consisting of data for Belgium, Denmark, Finland, France, Ireland, Italy, Luxembourg, Germany, the Netherlands, Portugal, Austria, Greece, United Kingdom, Spain, Sweden, the Czech Republic, Estonia, Hungary, Norway, Poland, the Slovak Republic and Slovenia. The main value added of the paper lies in the outcomes of the cross-sectional panel data regression testing the model derived from the theoretical decomposition of the curve as well as graphical expression of the particular effects. Based on the result of the analysis only a few of the decomposed effects could have been observed mainly the originally anticipated negative correlation of tax base and tax rate, positive correlation of labour productivity and tax base or negative correlation of tax base and unemployment level. Other effects (grey economy, tax competition, government spending, etc.) were not proven.
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