Sanz Sanz, José Félix2023-06-222023-06-222022-01-21Sanz-Sanz J.F. (2022) “A Full-Fledged Analytical Model for the Laffer Curve in Personal Income Taxation”, Economic Analysis and Policy, Vol. 73, 795-811. DOI: https://doi.org/10.1016/j.eap.2022.01.0080313-592610.1016/j.eap.2022.01.008https://hdl.handle.net/20.500.14352/71514CRUE-CSIC (Acuerdos Transformativos 2022) Este artículo se publicó en 2022 en la revista Economic Analysis and Policy. En el año de publicación (2022) la revista Economic Analysis and Policy tuvo un Journal Impact Factor (JIF) de 6.5 y un Journal Citation Indicator (JCI) de 1.91. En el JCR está clasificada bajo la categoría Economics-SSCI ocupando el puesto 31 de 380 revistas. Su cuartil es Q1 y su percentil 92.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 taxes -i.e. consumption taxes and social security contributions. In addition, to the extent that administration and compliance costs correlate with tax rates, the Laffer curve should also consider this correlation. This paper develops a complete microeconomic model for the Laffer curve of personal income tax, taking into account all these omissions. Results confirm that these omissions generate the false illusion of a Laffer curve with a higher-than-real revenue maximum and a narrower prohibitive zone than exists in reality.engAtribución 3.0 Españahttps://creativecommons.org/licenses/by/3.0/es/journal articlehttps://doi.org/10.1016/j.eap.2022.01.008open accessD1D61H2H21H24H31H55Laffer curveSocial security contributionsTax revenuePersonal income taxAdministration costsCompliance costs.Econometría (Economía)Hacienda Pública5302 Econometría5301 Política Fiscal y Hacienda Publica Nacionales