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LAFFER EĞRİSİ
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LAFFER EĞRİSİ
(Dictionary of Economics) :
ABDde özellikle Reagan döneminde popüler hale gele Arz Yanlı İktisat (Supply Side Economics) görüşünün teorik temellerinden birini oluşturan ve A.Laffer tarafından ortaya konulan eğri. Laffere göre vergi oranlarındaki indirim iki tür etki oluşturur. İndirim nedeniyle toplam arz artarken, diğer taraftan vergi gelirleri de artar. Çünkü marjinal vergi oranlarındaki indirim bireylerin çalışma, boş zaman, tüketim/tasarruf arasındaki tercihlerini çalışma ve tasarruf lehine değiştirmelerini sağlar. Bu görüşler temel alınarak çizilen eğirye göre, vergi gelirleri ile vergi oranları arasında belli bir vergi oranından sonra ters yönlü ilişki ortaya çıkmaktadır.
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