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

Sanz, José Félix; Castañer, Juan M.; Romero Jordán, … - In: Applied economics 48 (2016) 40/42, pp. 4042-4050

Persistent link: https://www.econbiz.de/10011639967

The relative revenue power of the marginal tax rates in personal income tax schedules : the Revenue Equivalent Marginal Rate Increase (REMI)

Sanz, José Félix - In: Applied economics letters 27 (2020) 13, pp. 1081-1086

Persistent link: https://www.econbiz.de/10012267057

Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes : a note

Sanz, José Félix - In: Applied economics letters 23 (2016) 7/9, pp. 571-575

Persistent link: https://www.econbiz.de/10011627978

The Laffer curve in schedular multi-rate income taxes with non-genuine allowances : an application to Spain

Sanz, José Félix - In: Economic modelling 55 (2016), pp. 42-56

Persistent link: https://www.econbiz.de/10011642449

Modelling personal income taxation in Spain : revenue elasticities and regional comparisons

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10003995352

Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10003995356

Income tax revenue elasticities in Spain : individual and aggregate measures

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10003995358

Modelling personal income taxation in Spain : revenue elasticities and regional comparisons

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10010420152

Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

Creedy, John; Sanz, José Félix - In: Economic modelling 28 (2011) 6, pp. 2589-2595

Persistent link: https://www.econbiz.de/10009512496

The Individual Laffer Curve : Evidence from the Spanish Income Tax

Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2023

This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the individual taxpayer and the aggregate population,...

Persistent link: https://www.econbiz.de/10014357759