Listagem Produção Intelectual em Bases Externas por autor "Arbex, Marcelo Aarestru"

Itens para a visualização no momento 1-2 of 2

    • Optimal sales tax rebates and tax enforcement consumers 

      Arbex, Marcelo Aarestru; Mattos, Enlinson
      2015-04
      This 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. ...

    • Welfare and inequality with hard-to-tax markets 

      Arbex, Marcelo Aarestru; Mattos, Enlinson; Ogura, Laudo M.
      2015-09
      This 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 ...