Browsing FGV EPGE - Ensaios Econômicos by Author "Pereira, Thiago Neves"
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On the efficiency of equal sacrifice income tax schedules
Costa, Carlos Eugênio da; Pereira, Thiago Neves
2013-04-18In 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
2011-11We 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 ...