Listagem por Assunto "Família - Impostos"

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    • 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 ...

    • Taxation of couples: a mirrleesian approach to collective households 

      Lima, Lucas Alves Estevam de
      2015-04-29
      This dissertation presents a alternative approach to deai with family taxation probiem. More specifically we modei lhe family decision as a Nash Bargaining where the pianner can choose optimally lhe disagreement utilities. ...