El presente artículo describe evidencia empírica de la aplicación de la curva de Laffer. A su vez, incluye el desarrollo de un modelo aplicado a Ecuador, el cual pese a las limitaciones que existen para definir la “U” invertida y todo lo que conlleva, puede ser utilizado como una herramienta de diagnóstico de la política tributaria aplicada por un gobierno y como un predictor de su aporte en temas laborales y productivos. Palabras clave: curva de Laffer, laboral, política tributaria, productivo.  ABSTRACT This article describes empirical evidence of the application of the Laffer curve. It also includes the development of a model applied to Ecuador, which despite the limitations that exist to define the inverted “U” and all that it entails, can be used as a diagnostic tool for the tax policy applied by a government and as a predictor of their contribution to labor and production issues. Keywords: Laffer curve, labor, tax policy, productive. Información del manuscrito: Fecha de recepción: 17 de mayo de 2018 Fecha de aceptación: 06 de julio de 2018 Fecha de publicación: 09 de julio de 2018This article describes empirical evidence of the application of the Laffer curve. It also includes the development of a model applied to Ecuador, which despite the limitations that exist to define the inverted “U” and all that it entails, can be used as a diagnostic tool for the tax policy applied by a government and as a predictor of their contribution to labor and production issues. Keywords: Laffer curve, labor, tax policy, productive.