RT Journal Article
T1 Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures
A1 Sanz Sanz, José Félix
A1 Castañer Carrasco, Juan Manuel
A1 Romero Jordán, Desiderio
AB 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.
PB Taylor & Francis
SN 1350-4851
YR 2016
FD 2016
LK https://hdl.handle.net/20.500.14352/23641
UL https://hdl.handle.net/20.500.14352/23641
LA eng
NO Ministerio de Economía y Competitividad (MINECO)
NO Universidad Complutense de Madrid/Banco de Santander
NO Instituto de Estudios Fiscales (IEF)
NO FUNCAS
DS Docta Complutense
RD 19 may 2024