Resumen de A microanalytic full model for the Laffer curve in personal income taxation
The standard approach to evaluate the Laffer curve of personal income taxation normally focuses attention on the impact on income tax revenue only. However, this is an incomplete depiction of reality as changes in income tax rates affect revenue collection from other taxes as well -i.e. consumption taxes and social security contributions. In addition, to the extent that administration and compliance costs correlate with the magnitude of the marginal rates, the Laffer curve should also take this correlation into account. This paper develops a complete microeconomic model for the Laffer curve of the personal income tax taking into account all these omissions.
