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

被引：8

作者：

Felix Sanz-Sanz, Jose ^{[1
]}

机构：

[1] Univ Complutense Madrid, Pozuelo De Alarcon, Spain

来源：

APPLIED ECONOMICS LETTERS | 2016年 / 23卷 / 08期

关键词：

Marginal tax rates; Laffer curve; consumption taxes; tax revenue; tax behaviour; D11; D61; H21; H24; H2; H31;

D O I：

10.1080/13504851.2015.1088136

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：571 / 575

页数：5

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