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    • Yet another reason to tax goods 

      Costa, Carlos Eugênio da (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 ...
    • Yet another reason to tax goods 

      Costa, Carlos Eugênio da (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. ...