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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. ...
The tax paradox and weak tax neutrality
(Universidad de Chile. Facultad de Economía y Negocios, 2019)
We introduce the concept of weak tax neutrality which establishes that the relationship
between the tax rate and the user cost of capital may be non-monotonic. We show that most
existing corporate tax systems allow for ...
Essays on taxation and regulation: variational approach, couples taxation, and dynamic procurement
(2017-09-20)
Esta tese coleciona 3 dos projetos por mim desenvolvidos durante meu período de doutoramento na Escola de Pós Graduação em Economia da Fundação Getulio Vargas. No primeiro capítulo apresento um artigo que nasce da percepção ...
Equality in taxation for non fiscal purposesIsonomia na tributação extrafiscal
(Escola de Direito de São Paulo da Fundação Getulio Vargas, 2014)
Progressividade do IPTU como instrumento de intervenção no uso e ocupação do solo urbano aplicado ao município de Itapetininga
(Universidade Tecnológica Federal do ParanáCuritibaBrasilEspecialização em Gestão Pública MunicipalUTFPR, 2018-07-30)
The present work is analyzing the application of the instrument "Progressive IPTU in time", in the municipality of Itapetininga, in the Federal Constitution of 1988 and in the Statute of the City (Federal Law 10.257 / 01), ...
Redistribution with ex-ante unobserved choice
(Escola de Pós-Graduação em Economia da FGV, 2003-10-02)
Introducing dynamics to Mirrlees' (1971) optimal taxation model creates a whole new set of issues that are only starting to be investigated in the literature. When choices are made before one's realizing her productivity ...
Yet another reason to tax goods
(Escola de Pós-Graduação em Economia da FGV, 2003-11-27)
When, in a dynamic model, choices by an agent : i) are not observed, and; ii) affect preferences conditional on the realization of types, new and unexpected features come up in Mirrlees’ (1971) optimal taxation frame- work. ...
Planejamento tributário na produção de Unistein: um estudo de caso
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2010-07-06)
This paper presents a tax planning company developed a line of precast concrete, specifically on the productive sector of Unistein, a type of flooring in order to verify the least expensive form of taxation. The research ...
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 ...