Aviso: para depositar documentos, por favor, inicia sesión e identifícate con tu cuenta de correo institucional de la UCM con el botón MI CUENTA UCM. No emplees la opción AUTENTICACIÓN CON CONTRASEÑA
 

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

Simple item page
dc.contributor.authorSanz Sanz, José Félix
dc.contributor.authorCastañer Carrasco, Juan Manuel
dc.contributor.authorRomero Jordán, Desiderio
dc.date.accessioned2023-06-18T05:56:52Z
dc.date.available2023-06-18T05:56:52Z
dc.date.issued2016
dc.description.abstractThis article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.
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.sponsorshipInstituto de Estudios Fiscales (IEF)
dc.description.sponsorshipFUNCAS
dc.description.statuspub
dc.eprint.idhttps://eprints.ucm.es/id/eprint/56262
dc.identifier.doi10.1080/00036846.2016.1150951
dc.identifier.issn1350-4851
dc.identifier.officialurlhttp://dx.doi.org/10.1080/00036846.2016.1150951
dc.identifier.relatedurlhttps://www.ucm.es//departamento-de-economia-aplicada,-publica-y-politica
dc.identifier.urihttps://hdl.handle.net/20.500.14352/23641
dc.issue.number42
dc.journal.titleApplied Economics Letters
dc.language.isoeng
dc.page.final4050
dc.page.initial4042
dc.publisherTaylor & Francis
dc.relation.projectIDECO2012-37572
dc.relation.projectIDUCM-BSCH GR/12
dc.rights.accessRightsrestricted access
dc.subject.jelH20
dc.subject.jelH24
dc.subject.jelH31
dc.subject.keywordTax revenue elasticity
dc.subject.keywordPersonal income tax
dc.subject.keywordConsumption tax
dc.subject.keywordTax revenue.
dc.subject.ucmEconomía pública
dc.subject.ucmHacienda Pública
dc.subject.unesco5301 Política Fiscal y Hacienda Publica Nacionales
dc.titleConsumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures
dc.typejournal article
dc.volume.number48
dspace.entity.typePublication
relation.isAuthorOfPublicationf428172d-3bb0-4a89-a26c-4f97fb67b333
relation.isAuthorOfPublication.latestForDiscoveryf428172d-3bb0-4a89-a26c-4f97fb67b333

Download

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Sanz-Sanz-Consumption tax revenue.pdf
Size:
1.22 MB
Format:
Adobe Portable Document Format
Download

Collections

Artículos