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

  1. Sanz-Sanz, J.F.
  2. Castañer-Carrasco, J.M.
  3. Romero-Jordán, D.
Journal:
Applied Economics

ISSN: 1466-4283 0003-6846

Year of publication: 2016

Volume: 48

Issue: 42

Pages: 4042-4050

Type: Article

DOI: 10.1080/00036846.2016.1150951 GOOGLE SCHOLAR