Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

Sanz Sanz, José FélixCastañer Carrasco, Juan ManuelRomero Jordán, Desiderio2023-06-182023-06-1820161350-485110.1080/00036846.2016.1150951https://hdl.handle.net/20.500.14352/23641This 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.engConsumption tax revenue and personal income tax: analytical elasticities under non-standard tax structuresjournal articlehttp://dx.doi.org/10.1080/00036846.2016.1150951https://www.ucm.es//departamento-de-economia-aplicada,-publica-y-politicarestricted accessH20H24H31Tax revenue elasticityPersonal income taxConsumption taxTax revenue.Economía públicaHacienda Pública5301 Política Fiscal y Hacienda Publica Nacionales