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

John Creedy and Jose Felix Sanz-Sanz

No 1099, Department of Economics - Working Papers Series from The University of Melbourne

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.

Pages: 23 pages
Date: 2010
New Economics Papers: this item is included in nep-acc, nep-mic and nep-pbe
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Related works:
Journal Article: Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:1099

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