Concerns about finding a tax burden rate, that generates the largest amount of tax revenues, have attracted the attention of researchers all the time. Law scarcity of public financial resources in relation to public expenditure determines the continuous monitoring of the evolution of binominal concepts: fiscal pressure versus tax revenues. The most simple and practical approach is given by the well-known Laffer’s curve. This paper aims to determine in graphical representation of the curve for Belgium, Netherlands and Luxembourg. The research is based on data provided by the European Commission for18 years. Conclusions for Benelux countries refer to the fact that the optimum value of tax burden is very closed to the maximum tax burden applied by them (the differences are below 1 percent), even equal for Belgium. Moreover, Luxembourg and Belgium are positioned in the admissible area of this theory, while the Netherlands have a fluctuant position.
Keywords: fiscal optimum, tax, tax policy.
DOI: http://dx.doi.org/10.17721/1728-2667.2015/171-6/2
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