An important feature of life-cycle models is the presence of uncertainty regarding one’s labor income. Yet this issue, long recognized in different areas, has not received enough attention in the optimal taxation literature. ...

We study the optimal 'inflation tax' in an environment with heterogeneous agents and non-linear income taxes. We first derive the general conditions needed for the optimality of the Friedman rule in this setup. These general ...

La presente tesis analiza si en el marco del Convenio para Evitar la Doble Imposición suscrito entre Perú y Suiza, el Estado peruano puede aplicar el régimen de transparencia fiscal internacional respecto de las rentas ...

We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ...

Datos estadísticos de ingresos y gastos fiscales de Costa Rica para el período 2006- 2020. Los ingresos tributarios provienen de impuestos particularmente de impuestos a exportaciones e importaciones, a Ingresos y ...

This study aimed to demonstrate objectively the tax consequences for establishment of a Holding Sheet by an individual holds rentals income. Accordingly we carried out a case study simulating the formation of the legal ...