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AP MacroeconomicsPublic Finance & Taxation

Laffer Curve

The Laffer curve shows that tax revenue rises with the tax rate up to a point, then falls as high rates discourage work and investment.

It implies both a 0% and a 100% rate raise no revenue, so a revenue-maximizing rate lies in between. Supply-siders use it to argue some tax cuts can raise revenue, though where the peak lies is debated.

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