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Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures Sanz Sanz, José Félix Castañer Carrasco, Juan Manuel Romero Jordán, Desiderio H20 H24 H31 Tax revenue elasticity Personal income tax Consumption tax Tax revenue. Economía pública Hacienda Pública 5301 Política Fiscal y Hacienda Publica Nacionales 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. Ministerio de Economía y Competitividad (MINECO) Universidad Complutense de Madrid/Banco de Santander Instituto de Estudios Fiscales (IEF) FUNCAS Depto. de Economía Aplicada, Pública y Política Fac. de Ciencias Económicas y Empresariales TRUE pub 2023-06-18T05:56:52Z 2023-06-18T05:56:52Z 2016 journal article https://hdl.handle.net/20.500.14352/23641 1350-4851 10.1080/00036846.2016.1150951 eng ECO2012-37572 UCM-BSCH GR/12 restricted access application/pdf Taylor & Francis