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    • Mechanism design and the collective approach to household behavior 

      Costa, Carlos Eugênio da; Lima, Lucas Alves Estevam de
      Do the Revelation and Taxation Principles hold for multi-person households? We provide a positive answer to the former and a negative to the latter if the household decision process is such that no mechanism can lead to ...
    • Taxation of couples: a mirrleesian approach for non-unitary households 

      Costa, Carlos Eugênio da; Lima, Lucas Alves Estevam de
      2016-07-02
      Optimal tax theory in the Mirrlees’ (1971) tradition implicitly relies on the assumption that all agents are single or that couples may be treated as individuals, despite accumulating evidence against this view of household ...