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    • Essays on household taxation and competition between heterogeneous firms 

      Oliveira, Érica Diniz
      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'.
    • Tax filing choices for the household 

      Costa, Carlos Eugênio da; Oliveira, Érica Diniz
      Giving couples the option to either file individually or jointly is equivalent to offering the envelope budget set if household choices may be rationalized by a utility maximization problem. This need not be the case if ...