Sanz Sanz, José Félix2023-06-182023-06-1820161466-429110.1080/13504851.2015.1088136https://hdl.handle.net/20.500.14352/23647This article computes revenue-maximizing tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the magnitude of revenue-maximizing tax rates. The bias caused by this oversight is computed.engRevenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a notejournal articlehttp://dx.doi.org/10.1080/13504851.2015.1088136https://www.ucm.es//departamento-de-economia-aplicada,-publica-y-politicarestricted accessD11D61H21H24H2H31Marginal tax ratesLaffer curveConsumption taxesTax revenuetax behaviou.Economía públicaHacienda PúblicaMicroeconomía5301 Política Fiscal y Hacienda Publica Nacionales5307.15 Teoría Microeconómica