Ana Gamarra Rondinel

“The Individual Laffer Curve”

This recent paper by Ana Gamarra Rondinel (joint with M. Arrazola and J. F. Sanz-Sanz) characterizes the Laffer Curve of each taxpayer in a multi-rate income tax system with income shifting, based on evidence for the Spanish income tax. It provides analytical expressions for the revenue-maximizing tax rate and the revenue-maximizing elasticity for the individual taxpayer and the aggregate population, as well as new estimates of the ETI.

Ms. Rondinel’s research fields are taxation, early childhood, education economics, and social and economic disadvantage. Her current research focuses on: the impact of student loans on post-schooling outcomes and enrolment; the revenue capacity of tax systems and; the various challenges associated with financial insecurity. During her stay at CESifo, she plans to work on three papers and one non-academic report: “Straightening Out the Laffer Curve” (co-authored with Prof. James Hines and Prof. Jose F. Sanz-Sanz); “Income Contingent Student Loans: Impacts on Earnings and Life Decisions” (co-authored with Prof. A. Abigail Payne and Dr. Steeve Marchand); “To Enroll or Not to Enroll: The Role of Differential University Tuition on Enrollment” (co-authored with Prof. Abigail Payne and Dr. Steeve Marchand); and A report on the cost of living using the latest wave of the Taking the Pulse of the Nation survey(co-authored with Prof. A. Payne, Dr. F. Botha, and Dr. Ujjwal KC). This report is part of the bi-annual reports on cost of living published by the Melbourne Institute.

Ana Gamarra Rondinel is a Research Fellow at the Melbourne Institute: Applied Economic & Social Research. She is also a Research Fellow at the ARC Centre of Excellence for Children and Families over the Life Course and a Research Affiliate at the Tax and Transfer Policy Institute (Crawford School of Public Policy, ANU).