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Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures

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  • John Creedy
  • Jose Felix Sanz-Sanz

Abstract

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax revenue is expressed as a function of characteristics of the distribution of taxable income, making it possible to identify the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects of income distribution differences among the Spanish regions is examined.

Suggested Citation

  • John Creedy & Jose Felix Sanz-Sanz, 2010. "Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures," Department of Economics - Working Papers Series 1099, The University of Melbourne.
  • Handle: RePEc:mlb:wpaper:1099
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    File URL: http://fbe.unimelb.edu.au/__data/assets/pdf_file/0019/801073/1099.pdf
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    References listed on IDEAS

    as
    1. John Creedy & José Félix Sanz‐Sanz, 2010. "Revenue Elasticities in Complex Income Tax Structures: An Application to Spain," Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 535-561, December.
    2. John Creedy & Norman Gemmell, 2006. "Modelling Tax Revenue Growth," Books, Edward Elgar Publishing, number 4073.
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    Cited by:

    1. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 134, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Sanz-Sanz, José Félix, 2016. "The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain," Economic Modelling, Elsevier, vol. 55(C), pages 42-56.

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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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