%0 Journal Article
%A Sanz Sanz, José Félix
%A Castañer Carrasco, Juan Manuel
%A Romero Jordán, Desiderio
%T Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures
%D 2016
%@ 1350-4851
%U https://hdl.handle.net/20.500.14352/23641
%X This 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.
%~