Listagem FGV EPGE - Escola Brasileira de Economia e Finanças por Assunto "Impostos"
Itens para a visualização no momento 1-20 of 22
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Atrapalhando as reformas
2020-09-24 -
Essays in macroeconomics and public finance
2011-03-25This thesis is dedicated to study of tax schedule. I investigate how a tax schedule could affect the individuals’ choice and consequently the resources of the country. I show how a tax schedule induce the individuals’ ... -
Essays in taxation and savings
2013-04-24This dissertation is composed of three articles. Two of them investigate taxation issues and the third is a paper on savings. Although the subject of analysis is different among them, they all share the com- mon feature ... -
Essays on household taxation and competition between heterogeneous firms
2014Essa tese é constituída por três artigos: 'Tax Filing Choices for the Household', 'Optimal Tax for the Household: Collective and Unitary Approaches' e 'Vertical Differentiation and Heterogeneous Firms'. -
Essays on taxation and regulation: variational approach, couples taxation, and dynamic procurement
2017-09-20Esta tese coleciona 3 dos projetos por mim desenvolvidos durante meu período de doutoramento na Escola de Pós Graduação em Economia da Fundação Getulio Vargas. No primeiro capítulo apresento um artigo que nasce da percepção ... -
Intrahousehold inequality and the joint taxation of household earnings
We study the optimal design of nonlinear labor income tax for multiperson households. Each household consists of two workers with different productivity levels and unequal access to the family’s economic resources. We show ... -
Is 'tagging' a rationale for affirmative action in education?
2014-05-26In this paper, we try to rationalize the existence of one of the most common affirmative action policies: educational quotas. We model a two period economy with asymmetric information and endogenous human capital formation. ... -
The long-run properties of a dynamic Mirrlees' model with aggregate shocks
2013-07-19We assess the existence of a long run stationary distribution of expected util- ities in a dynamic Mirrlees’s (1971) incentive structure when the government has only imperfect record keeping and the economy is subject to ... -
Mechanism design and the collective approach to household behavior
Do the Revelation and Taxation Principles hold for multi-person householDo the Revelation and Taxation Principles hold for multi-person households? We provide a positive answer to the former and a negative to the latter ... -
A nova literatura de finanças públicas dinâmicas
2007-08-08This dissertation is review of the most important results from the recent field of New Dynamic Public Finance, built on the introduction of dynamic incentive problem in taxation environment. We also contrast these results ... -
Optimal taxation with gradual learning of types
2003-10-03An important feature of life-cycle models is the presence of uncertainty regarding one’s labor income. Yet this issue, long recognized in different areas, has not received enough attention in the optimal taxation literature. ... -
O Papel da elasticidade da renda tributável na avaliação do custo de eficiência da tributação
2011-08-29O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, ... -
Public expenditures taxation and welfare measurement
1994-05this article addresses the welfare and macroeconomics effects of fiscal policy in a frarnework where govemment chooses tax rates and the distribution of revenues between consumption and investment. We construct and simulate ... -
Taxação diferenciada sobre firmas, má alocação dos recursos e produto de longo prazo
2011-07-29How can the tax structure of a country affect its long term product? Trying to answer this question we consider a neoclassical growth model with heteregeneous production plants as in Restuccia and Rogerson (2008). Scparating ... -
Taxation of couples: a mirrleesian approach for non-unitary households
2016-07-02Optimal 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
2015-04-29This 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. ... -
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2020-08-01 -
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2019-11-21
