id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejge-5478	Catarino, João Ricardo; Moraes e Soares, Ricardo	Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case	2019	18	.pdf	application/pdf	8099	390	55	The economist Arthur Laffer conceived in 1974, a curve to explain the elasticity of tax revenue, and how tax rates influence the amount of revenue. For Laffer, the main objective of the curve was to incite to a critical reflection on distortions and the loss of incentives that tax rates create in the economy, and these rates, as they are increased, can reduce tax revenue (Lima et al., 2006)	cache/ejge-5478.pdf	txt/ejge-5478.txt