Browsing FGV EESP - Textos para Discussão / Working Paper Series by Title "Tax preferences and optimal income taxation"

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    • Tax preferences and optimal income taxation 

      Arbex, Marcelo Aarestru; Mattos, Enlinson
      2020-11
      We 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). ...