RT Journal Article
T1 Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note
A1 Sanz Sanz, José Félix
AB This 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.
PB Taylor & Francis
SN 1466-4291
YR 2016
FD 2016
LK https://hdl.handle.net/20.500.14352/23647
UL https://hdl.handle.net/20.500.14352/23647
LA eng
NO Ministerio de Economía y Competitividad (MINECO)
NO Universidad Complutense de Madrid/Banco de Santander
DS Docta Complutense
RD 7 abr 2025