The relative revenue power of the marginal tax rates in personal income tax schedules: the Revenue Equivalent Marginal Rate Increase (REMI)

José Félix Sanz-Sanz

Applied Economics Letters, 2020, vol. 27, issue 13, 1081-1086

Abstract: The aim of this paper is to explore how the revenue power of the marginal tax rates in personal income tax rate schedules can be computed. Analytical expressions to measure the relative revenue effectiveness of marginal tax rates are provided. These expressions distinguish between mechanical and behavioural components as well as differentiating genuine allowances from non-genuine allowances. Finally, an empirical application to Spanish tax return microdata is provided.

Date: 2020
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DOI: 10.1080/13504851.2019.1661348

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