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

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dc.contributor.authorSanz-Sanz, José Félix
dc.date.accessioned2015-04-22T20:47:27Z
dc.date.accessioned2022-07-07T02:24:47Z
dc.date.available2015-04-22T20:47:27Z
dc.date.available2022-07-07T02:24:47Z
dc.date.copyright2015
dc.date.issued2015
dc.description.abstractThis 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.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/19275
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesWorking Papers in Public Finance ; 06/2015en_NZ
dc.rights.rightsholderwww.victoria.ac.nz/sacl/about/cpfen_NZ
dc.subjectMarginal tax ratesen_NZ
dc.subjectLaffer curveen_NZ
dc.subjectConsumption taxesen_NZ
dc.subjectTax revenueen_NZ
dc.subjectTax behaviouren_NZ
dc.titleRevenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A noteen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor140215 Public Economics - Taxation and Revenueen_NZ
vuwschema.subject.anzsrcforV2380115 Public economics - taxation and revenueen_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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