There is one situation that resembles a Laffer curve: Corporate social contributions

The Laffer curve shows that above a certain tax rate, an increase in the tax rate reduces tax revenues rather than increasing them because of the negative reaction of the supply of goods and services to the hike in the tax rate. When comparing OECD countries, there is no evidence that there is a Laffer curve when we look at the overall tax rate; but we do see a situation that is close to a Laffer curve - without being one - when we look at corporate social contributions, with their strong negative impact on the employment rate and therefore on the level of potential GDP. Increasing the social contribution rate too much would therefore in the long run lead to a significant reduction in all other tax revenues.