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Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note

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dc.contributor.authorSanz Sanz, José Félix
dc.date.accessioned2023-06-18T05:57:04Z
dc.date.available2023-06-18T05:57:04Z
dc.date.issued2016
dc.description.abstractThis article computes revenue-maximizing tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the magnitude of revenue-maximizing tax rates. The bias caused by this oversight is computed.
dc.description.departmentDepto. de Economía Aplicada, Pública y Política
dc.description.facultyFac. de Ciencias Económicas y Empresariales
dc.description.refereedTRUE
dc.description.sponsorshipMinisterio de Economía y Competitividad (MINECO)
dc.description.sponsorshipUniversidad Complutense de Madrid/Banco de Santander
dc.description.statuspub
dc.eprint.idhttps://eprints.ucm.es/id/eprint/56292
dc.identifier.doi10.1080/13504851.2015.1088136
dc.identifier.issn1466-4291
dc.identifier.officialurlhttp://dx.doi.org/10.1080/13504851.2015.1088136
dc.identifier.relatedurlhttps://www.ucm.es//departamento-de-economia-aplicada,-publica-y-politica
dc.identifier.urihttps://hdl.handle.net/20.500.14352/23647
dc.issue.number8
dc.journal.titleApplied Economics Letters
dc.language.isoeng
dc.page.final575
dc.page.initial571
dc.publisherTaylor & Francis
dc.relation.projectIDECO2012-37572
dc.relation.projectIDUCM-BSCH GR/12
dc.rights.accessRightsrestricted access
dc.subject.jelD11
dc.subject.jelD61
dc.subject.jelH21
dc.subject.jelH24
dc.subject.jelH2
dc.subject.jelH31
dc.subject.keywordMarginal tax rates
dc.subject.keywordLaffer curve
dc.subject.keywordConsumption taxes
dc.subject.keywordTax revenue
dc.subject.keywordtax behaviou.
dc.subject.ucmEconomía pública
dc.subject.ucmHacienda Pública
dc.subject.ucmMicroeconomía
dc.subject.unesco5301 Política Fiscal y Hacienda Publica Nacionales
dc.subject.unesco5307.15 Teoría Microeconómica
dc.titleRevenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note
dc.typejournal article
dc.volume.number23
dspace.entity.typePublication
relation.isAuthorOfPublicationf428172d-3bb0-4a89-a26c-4f97fb67b333
relation.isAuthorOfPublication.latestForDiscoveryf428172d-3bb0-4a89-a26c-4f97fb67b333

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