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

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Sanz Sanz, José Félix and Castañer Carrasco, Juan Manuel and Romero Jordán, Desiderio (2016) Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures. Applied Economics Letters, 48 (42). pp. 4042-4050. ISSN 1350-4851

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Official URL: http://dx.doi.org/10.1080/00036846.2016.1150951




Abstract

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.


Item Type:Article
Uncontrolled Keywords:Tax revenue elasticity; Personal income tax; Consumption tax; Tax revenue.
Subjects:Social sciences > Economics > Public economy
Social sciences > Economics > Public finance
JEL:H20, H24, H31
ID Code:56262
Deposited On:09 Jul 2019 09:29
Last Modified:09 Jul 2019 10:54

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