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Título:
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Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note
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Autores:
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Sanz Sanz, José Félix
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Tipo de documento:
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texto impreso
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Editorial:
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Taylor & Francis, 2016
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Dimensiones:
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application/pdf
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Nota general:
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info:eu-repo/semantics/restrictedAccess
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Idiomas:
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Palabras clave:
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Estado = Publicado
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Materia = Ciencias Sociales: Economía: Economía pública
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Materia = Ciencias Sociales: Economía: Hacienda Pública
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Materia = Ciencias Sociales: Economía: Microeconomía
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Tipo = Artículo
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Resumen:
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This 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.
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En línea:
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https://eprints.ucm.es/56292/1/Sanz-Sanz-Revenue-maximizing%20tax.pdf
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