Browsing FGV EPGE - Ensaios Econômicos by Author "Costa, Carlos Eugênio da"
Now showing items 21-26 of 26
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The risk-properties of human capital and the design of government policies
Costa, Carlos Eugênio da; Maestri, Lucas Jóver
2004-07-01Whether human capital increases or decreases wage uncertainty is an open question from an empirical standpoint. Yet, most policy prescriptions regarding human capital formation are based on models that impose riskiness on ... -
Sacrifice and efficiency of the income tax schedule
Costa, Carlos Eugênio da; Pereira, Thiago Neves
2011-11We investigate the efficiency of equal sacrifice tax schedules in an economy which primitives are exactly those in Mirrlees (1971): a continuum of individuals with identical preferences defined over consumption and leisure ... -
Tax filing choices for the household under separable spheres bargaining
Costa, Carlos Eugênio da; Diniz, Érica
2012-06-18If household choices can be rationalized by the maximization of a well defined utility function, allowing spouses to file individually or jointly is equivalent to offering the envelope of the two tax schedules. If, instead, ... -
Taxation of couples: a mirrleesian approach for non-unitary households
Costa, Carlos Eugênio da; Lima, Lucas Alves Estevam de
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 ... -
Who should bear the risk of economic growth?
Abreu, Rafael Costa Berriel; Costa, Carlos Eugênio da
How is aggregate risks optimally shared between workers and retirees? We break this question in two parts. First, how ought risk to be shared between two groups of agents: one which must be provided incentives to make ... -
Yet another reason to tax goods
Costa, Carlos Eugênio da
2005-07-01The optimal taxation of goods, labor and capital income is considered in a two period model where: i) private information changes through time; ii) savings are not observed, and; iii) savings a§ect preferences conditional ...







