TY  - JOUR
AU  - Sanz Sanz, José Félix
PY  - 2022
DO  - 10.1016/j.eap.2022.01.008
SN  - 0313-5926
UR  - https://hdl.handle.net/20.500.14352/71514
T2  - Economic Analysis and Policy
AB  - The standard approach to evaluate the Laffer curve of personal income taxation focuses on the impact on income tax revenue alone. However, this is an incomplete depiction of reality, as income tax rate changes also affect revenue collection from other...
LA  - eng
M2  - 795
PB  - Elsevier
KW  - Laffer curve
KW  - Social security contributions
KW  - Tax revenue
KW  - Personal income tax
KW  - Administration costs
KW  - Compliance costs.
TI  - A full-fledged analytical model for the Laffer curve in personal income taxation
TY  - journal article
VL  - 73
ER  -