Listagem por autor "Arbex, Marcelo Aarestru"
Itens para a visualização no momento 1-8 of 8
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Limited tax capacity and the optimal taxation of firms
2020-11Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ... -
Optimal paternalistic health and human capital policies
2018-02-16We study optimal human and health linear policies when there is a paternalistic motive to overcome present bias problems of agents with heterogeneous cognitive skills. The paternalistic intervention rewards individuals for ... -
Optimal sales tax rebates and tax enforcement consumers
2015-04This article incorporates tax evasion and sales tax rebates to consumers into Ramsey's optimal taxation problem. Consumers may act as tax enforcers by requesting sales receipts, forcing firms to remit taxes to the government. ... -
Poverty, informality and the optimal general income tax policy
2012This paper investigates the optimal general income tax and audit policies when poverty is considered a public bad in an economy with two types of individuals whose income may not be observed. Our results depend on whether ... -
Tax evasion, testosterone and personality traits
2018-02High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence that putative markers of prenatal and pubertal testosterone exposure and some personality ... -
Tax preferences and optimal income taxation
2020-11We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ... -
Taxing hard-to-tax markets
2014-02-12Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ... -
Welfare and inequality with hard-to-tax markets
2015-09This paper examines welfare implications of hard-to-tax markets, which are endogenously determined by tax enforcement costs. We show that social welfare may be maximized by keeping some markets untaxed, even when it is ...
