Table 1 OLS regression model representing the Laffer relationship.

From: Corporate taxation in Spain: analyzing efficiency and revenue potential

 

Coef.

SE

Effective tax rate

−0.980***

0.530

Effective tax rate2

0.022***

0.011

Constant

20.60

5.980

  1. Source: Authors’ analysis from statistics from the Spanish Tax Agency. Note: *** significant at 1% level.
Back to article page