TY  - JOUR
AU  - Sanz Sanz, José Félix
AU  - Castañer Carrasco, Juan Manuel
AU  - Romero Jordán, Desiderio
PY  - 2016
DO  - 10.1080/00036846.2016.1150951
SN  - 1350-4851
UR  - https://hdl.handle.net/20.500.14352/23641
T2  - Applied Economics Letters
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...
LA  - eng
M2  - 4042
PB  - Taylor & Francis
KW  - Tax revenue elasticity
KW  - Personal income tax
KW  - Consumption tax
KW  - Tax revenue.
TI  - Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures
TY  - journal article
VL  - 48
ER  -