Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

John Creedy and José Félix Sanz-Sanz

Economic Modelling, 2011, vol. 28, issue 6, 2589-2595

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 are examined.

Keywords: Personal income taxation; Total tax revenue; Multi-region; Multi-schedule; Spanish income tax (search for similar items in EconPapers)
JEL-codes: H24 H68 H71 H77 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Working Paper: Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecmode:v:28:y:2011:i:6:p:2589-2595

DOI: 10.1016/j.econmod.2011.07.011

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