TY  - JOUR
AU  - Sanz Sanz, José Félix
PY  - 2016
DO  - 10.1080/13504851.2015.1088136
SN  - 1466-4291
UR  - https://hdl.handle.net/20.500.14352/23647
T2  - Applied Economics Letters
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...
LA  - eng
M2  - 571
PB  - Taylor & Francis
KW  - Marginal tax rates
KW  - Laffer curve
KW  - Consumption taxes
KW  - Tax revenue
KW  - tax behaviou.
TI  - Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note
TY  - journal article
VL  - 23
ER  -