Laffer’s day in court: The revenue effects of criminal justice fees and fines
本摘要源自该文的 NBER 工作论文版（2023），正式发表版可能有调整。
Many jurisdictions levy sizable fines and fees (legal financial obligations, or LFOs) on criminal defendants.Proponents argue LFOs are a "tax on crime" that funds courts and provides deterrence; opponents argue they do neither.We examine the fiscal implications of lowering LFOs.Incentives to default generate a "Laffer" curve with revenue eventually decreasing in LFOs.Using detailed administrative data, however, we find few defendants demonstrably on the right-hand side of the curve.Those who are tend to be poor, Black, and charged with felonies.As a result, decreasing LFOs for the average defendant would come at substantial cost to governments.