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Optimal taxation with gradual learning of types
(Escola de Pós-Graduação em Economia da FGV, 2003-10-03)
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. ...
Optimal Mirrleesian taxation in non-competitive labor markets
(Escola de Pós-Graduação em Economia da FGV, 2015-12)
We study optimal labor income taxation in non-competitive labor markets. Firms offer screening contracts to workers who have private information about their productivity. A planner endowed with a Paretian social welfare ...
Optimal Taxation and Life Cycle Labor Supply ProfileTributación óptima y perfil de la oferta de mano de obra durante el ciclo de vida.
(Pontificia Universidad Católica del Perú. Departamento de EconomíaPE, 2015)
Tax preferences and optimal income taxation
(2020-11)
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). ...
Yet another reason to tax goods
(Escola de Pós-Graduação em Economia da FGV, 2005-07-01)
The optimal taxation of goods, labor and capital income is considered in a two period model where: i) private information changes through time; ii) savings are not observed, and; iii) savings a§ect preferences conditional ...
Intrahousehold inequality and the joint taxation of household earnings
(Escola de Pós-Graduação em Economia da FGV, 2021-07-01)
We study the optimal design of nonlinear labor income tax for multiperson households. Each household consists of two workers with different productivity levels and unequal access to the family’s economic resources. We show ...
Education policies and optimal taxation
This paper studies the design of education policies in a setting in which optimal redistributive labor taxation is available. It is usually argued that the crucial parameter to guide education policy is the complementarity ...
Tributos y aportes del contrato de trabajo: la tributación laboral
(Pontificia Universidad Católica del PerúPE, 2017)