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Hauser's law
Hauser's law is the proposition that, in the United States, federal tax revenues since World War II have always been approximately equal to 19.5% of GDP, regardless of wide fluctuations in the marginal tax rate.〔(Taxation and Economic Performance ) by W Kurt Hauser〕 Historically, since the end of World War II, federal tax receipts as a percentage of gross domestic product averaged 17.9%, with a range from 14.4% to 20.9% between 1946 - 2007.〔2009 U.S. Government Budget documents (2009 US Budget Documents ).〕
== History==
The proposition was first put forward in 1993 by William Kurt Hauser, a San Francisco investment analyst, who wrote, "No matter what the tax rates have been, in postwar America tax revenues have remained at about 19.5% of GDP."〔W. Kurt Hauser, "The Tax and Revenue Equation," ''The Wall Street Journal'', March 25, 1993. Reprinted in: W. Kurt Hauser, ''Taxation and Economic Performance'' (Stanford, California: Hoover Institution Press, 1996), (pages 13-16 ).〕 Hauser cited Arthur Laffer's concept of the Laffer curve in his original article. While the two concepts are similar, Hauser's law was put forward as an empirical observation whereas the Laffer curve is a theoretical argument.〔
In a May 20, 2008 editorial by David Ranson, the Wall St. Journal published a graph purportedly showing that even though the top marginal tax rate of federal income tax had varied between a low of 28% to a high of 91%, between 1950 and 2007, federal tax revenues had remained close to 19.5% of GDP.〔 The editorial went on to say, "The economics of taxation will be moribund until economists accept and explain Hauser's law. For progress to be made, they will have to face up to it, reconcile it with other facts, and incorporate it within the body of accepted knowledge."〔(You Can't Soak the Rich ), Wall St. Journal, May 20, 2008.〕
From fiscal year 1946 to fiscal year 2007, federal tax receipts as a percentage of gross domestic product averaged 17.9%, with a range from 14.4% to 20.9%.〔 2009 tax collections, at 15% of GDP, were the lowest level of the past 50 years and 4.5 percentage points lower than Hauser's law suggests.〔(CBO-Monthly Budget Review )〕 The Heritage Foundation has stated that the recent world economic recession pushed receipts to a level significantly below the historical average.〔http://www.heritage.org/budgetchartbook/current-tax-receipts〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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