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Título:
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Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures
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Autores:
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Sanz Sanz, José Félix ;
Castañer Carrasco, Juan Manuel ;
Romero Jordán, Desiderio
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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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Tipo = Artículo
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Resumen:
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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.
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En línea:
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https://eprints.ucm.es/56262/1/Sanz-Sanz-Consumption%20tax%20revenue.pdf
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