Browsing FGV EESP - Escola de Economia de São Paulo by Author "Arbex, Marcelo Aarestru"
Now showing items 1-5 of 5
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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 ... -
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 ...
