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. ...

Essa tese é constituída por três artigos: 'Tax Filing Choices for the Household', 'Optimal Tax for the Household: Collective and Unitary Approaches' e 'Vertical Differentiation and Heterogeneous Firms'.

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 ...

We investigate optimal commodity taxation in a social insurance framework based on Varian (1980). We show that the tax prescriptions in this moral hazard framework are notably similar to those derive<! from models based ...