Now showing items 1-2 of 2

    • On the efficiency of equal sacrifice income tax schedules 

      Costa, Carlos Eugênio da; Pereira, Thiago Neves
      2013-04-18
      In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency of labor income tax schedules derived under the equal sacrifice principle. Starting from a given government revenue level, ...
    • Sacrifice and efficiency of the income tax schedule 

      Costa, Carlos Eugênio da; Pereira, Thiago Neves
      2011-11
      We investigate the efficiency of equal sacrifice tax schedules in an economy which primitives are exactly those in Mirrlees (1971): a continuum of individuals with identical preferences defined over consumption and leisure ...