TY  - JOUR
AU  - Sanz Sanz, José Félix
PY  - 2016
DO  - 10.1016/j.econmod.2016.01.024
SN  - 0264-9993
UR  - https://hdl.handle.net/20.500.14352/23646
T2  - Economic Modelling
AB  - This paper models the connection between tax revenue and marginal tax rates in modern personal income taxes. In so doing, new analytical expressions for the elasticity of tax revenue to tax rates are derived taking into account global and schedular...
LA  - eng
M2  - 42
PB  - Elsevier
KW  - Laffer curve
KW  - Taxable income elasticity
KW  - Tax revenue
KW  - Spanish individual income tax.
TI  - The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain
TY  - journal article
VL  - 55
ER  -