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Sanz Sanz, José Félix ; Castañer Carrasco, Juan Manuel ; Romero Jordán, Desiderio | Taylor & Francis | 2016This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. Th[...]texto impreso
Gemmell, Norman ; Kneller, Richard ; McGowan, Danny ; Sanz, Ismael ; Sanz Sanz, José Félix | Wiley-Blackwell | 2018In this paper, we explore whether higher corporate tax rates, because they lower the after-tax returns to productivity-enhancing investments, reduce the speed with which small firms converge to the productivity frontier. Using data for 11 Europ[...]texto impreso
This paper focuses on the substitution effects between different comercial presentations of tobacco in Spain. Concretely, on cigarettes, cigars and RYO. When taxing policies increase tobacco prices these effects might lead changes from more expe[...]texto impreso
Gonzalez Páramo, José Manuel ; Sanz Sanz, José Félix | Facultad de Ciencias Económicas y Empresariales. Decanato | 1994Este artículo pretende ofrecer los elementos básicos de tipo descriptivo, conceptual y empírico sobre los que sustanciar una discusión ordenada acerca del papel que juegan los impuestos en el mercado de trabajo. La Sección 2 comienza con una def[...]texto impreso
Evidence shows that size matters in terms of productivity. Within this literature, this paper analyses whether corporation tax penalises the productivity growth of smaller enterprises (SEs) (texto impreso
El presente trabajo intenta hacer un recorrido conceptual a través de una de las figuras mas controvertidas de la Economía pública.Analizando su evolución para el caso español y llegando a la conclusión de que nos encontramos ante un elemento tr[...]texto impreso
Sanz Sanz, José Félix ; Arrazola-Vacas, María ; Rueda-López, Nuria ; Romero-Jordán, Desiderio | Routledge | 2015This article estimates, for the Spanish personal income tax, the elasticity of reported gross income to marginal tax rates. The identification of this elasticity has been performed using the reform approved by Law 35/2006, which came into force [...]texto impreso
This article computes revenue-maximizing tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the m[...]texto impreso
This paper models the connection between tax revenue and marginal tax rates in modern personal income taxes. In so doing, new analytical expressions for the elasticity of tax revenue to tax rates are derived taking into account global and schedu[...]texto impreso
In a context of economic crisis, the amount of the demand public transport subsidies in Madrid has been reduced to control the level of public deficit. This has implied a worsening of public service quality and an increase of public transport pr[...]
