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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

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

Redistribution and labour supply

Onrubia, Jorge; Salas del Mármol, Rafael; Sanz, José … - In: Journal of economic inequality 3 (2005) 2, pp. 109-124

Persistent link: https://www.econbiz.de/10003072589

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