تقدير الحجم الأمثل للعبء الضريبي في الأردن باستخدام منحنى لافر خلال الفترة (1980-2020)‎

Abstract EN

This Study aims to measure the optimal tax burden of die Jordanian economy using time series data from 1980 to 2020.

Laffer curvc was utilized to measure the optimal si/c of tax revenues in Jordan, the optimal size of income tax and the current tax burden compared to the optimal size of tax.

To this end, a standard model was used to estimate Laffer curv e and a fully modified ordinary least squared model (FMOLS) was used to estimate the parameters.

The results indicated that the current tax rates arc lower than their optimal size.

Income tax levels in Jordan arc also lower than in- ternational levels, whereas the tax burden is relatively higher.

The study recommended that the government can increase its income from income tax and profits by increasing the actual rates to be closer to the optimal rates.

The Study also recommcndcd that the actual rates have to be increased differently across scctors.

since decision-makers in Jordan arc increasingly paying more attention to industrial scctors.