Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A note

dc.contributor.author	Sanz-Sanz, José Félix
dc.date.accessioned	2015-04-22T20:47:27Z
dc.date.accessioned	2022-07-07T02:24:47Z
dc.date.available	2015-04-22T20:47:27Z
dc.date.available	2022-07-07T02:24:47Z
dc.date.copyright	2015
dc.date.issued	2015
dc.identifier.uri	https://ir.wgtn.ac.nz/handle/123456789/19275
dc.description.abstract	This note computes revenue-maximising 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-maximising tax rates. The bias caused by this oversight is computed.	en_NZ
dc.format	pdf	en_NZ
dc.language.iso	en_NZ
dc.publisher	Te Herenga Waka—Victoria University of Wellington	en_NZ
dc.relation.ispartofseries	Working Papers in Public Finance ; 06/2015	en_NZ
dc.subject	Marginal tax rates	en_NZ
dc.subject	Laffer curve	en_NZ
dc.subject	Consumption taxes	en_NZ
dc.subject	Tax revenue	en_NZ
dc.subject	Tax behaviour	en_NZ
dc.title	Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A note	en_NZ
dc.type	Text	en_NZ
vuwschema.contributor.unit	School of Accounting and Commercial Law	en_NZ
vuwschema.subject.anzsrcfor	140215 Public Economics - Taxation and Revenue	en_NZ
vuwschema.type.vuw	Working or Occasional Paper	en_NZ
vuwschema.subject.anzsrcforV2	380115 Public economics - taxation and revenue	en_NZ
dc.rights.rightsholder	www.victoria.ac.nz/sacl/about/cpf	en_NZ