Hér er dásamleg grein frá 9. ágúst 2007.
Hún ber yfirskriftina:
Iceland’s Flat Tax and Other Supply-Side Reforms Boost Growth, Generate Significant Laffer Curve Effects
Greinin er skrifuð af dr. Hannesi H. Gissurarsyni við Háskóla Íslands og dr. Daniel Mitchell við Katóstofnunina.
Þetta eru svokölluð lykilatriði í greininni (takið eftir því sem segir um eign á fiskistofnum í fjórðu grein).
Key Observations:
- Iceland is now the world’s fifth-richest nation according to both the International Monetary Fund and the Organisation for Economic Cooperation and Development.
- Iceland now ranks as the world’s 9th freest economy according to Economic Freedom of the World and the 15th freest economy according to the Index of Economic Freedom.
- Lower tax rates have generated a supply-side feedback effect. The government is collecting substantially more corporate tax revenue with a rate of 18 percent instead of 50 percent. Revenues from the 10 percent tax on capital income also have been robust.
- Iceland has implemented sweeping economic reforms. In addition to tax reform, the island nation has implemented personal retirement accounts, created property rights for fisheries, and privatized numerous state-owned industries.
