TY  - JOUR
AU  - Gamarra-Rondinel Ana
AU  - Sanz Sanz, José Félix
AU  - Arrazola-Vacas M.
PY  - 2024
DO  - 10.1007/s00181-024-02618-8
UR  - https://hdl.handle.net/20.500.14352/107365
T2  - Empirical Economics
AB  - This paper characterises the Laffer curve of each individual taxpayer in a schedular multi-rate income tax with income shifting. Analytical expressions for the revenue maximising tax rate and the revenue-maximising elasticity are provided for the...
LA  - eng
PB  - Springer
KW  - Personal income tax ; Laffer curve; Tax revenue;  Elasticity of Taxable Income
TI  - The individual Laffer curve: evidence from the Spanish income tax
TY  - journal article
ER  -