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Impôt, déficit et croissance économique: un réexamen de la courbe de Laffer

Alexandru Minea () and Patrick Villieu ()

Revue d'économie politique, 2009, vol. 119, issue 4, 653-675

Abstract: Since the Barro (1990) model, the theoretical literature emphasizes the existence of an inverted-U curve between taxes and economic growth, in the spirit of the “Laffer curve”. Nevertheless, empirical evidence does not seem to support this result. We show that this dilemma disappears once we extend the analysis to the presence of fiscal deficits. Thus, accounting for the effect of deficits in the relation between taxes and growth allows reconciling the data with the theoretical conclusions in the favor of an “economic growth Laffer curve”.

Keywords: Laffer curve; taxes; fiscal deficits; endogenous growth (search for similar items in EconPapers)
Date: 2009
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Working Paper: Impôt, déficit et croissance économique: un réexamen de la courbe de Laffer (2009)
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