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- W1699682104 abstract "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." @default.
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- W1699682104 date "2015-09-12" @default.
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- W1699682104 title "Revenue-maximizing tax rates in personal income taxation in the presence of consumption taxes: a note" @default.
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- W1699682104 doi "https://doi.org/10.1080/13504851.2015.1088136" @default.
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