Resumo

CASTRO, Conceição. Experiências supply-siders na UE15: a redução de impostos como política de melhoria da posição orçamental intertemporal. Tékhne [online]. 2007, n.8, pp.113-138. ISSN 1645-9911.

Laffer’s curve proclaims that from certain income tax levels, their reduction may raise tax revenues. Knowing the most recent developments of the economic growth theory, that predict that the fiscal policy has permanent long term effects on the economic growth the previous argument may be seen in a dynamic context: the fiscal policy permanently affects the long term economic growth, changing the future fiscal bases, consequently improving the long term budget position. The present work aims the verification of the dynamic Laffer’s effect validation to EU15 members and, consequently, if fiscal policy can be managed to substitute indebtedness for tax reductions.

Palavras-chave : Laffer curve; Fiscal policy.

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