Hauser's law

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Hauser's law is a concept in tax policy that tax revenue will always approximate to 19.5% of GDP regardless of the tax rate in effect. First put forward by William Kurt Hauser in 1993, the concept involves averaging tax receipts over a decades-long period of time.

While there is some concept overlap, Hauser's law is not a re-statement of the Laffer curve.[1]

References