Optimal Tax Progressivity and Growth

Detalhes bibliográficos
Autor(a) principal: Rodrigues, Artur Brasil Fialho
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: https://hdl.handle.net/10438/31408
Resumo: I propose an innovation-lead growth model with occupational choice to analise optimal tax progressivity. Beyond facing the classical trade-off of efficiency and redistribution, taxes can, in principle, distort participation in risk-taking entrepreneurship and impact growth prospects. I find that risk-taking activity is not considerably affected by taxation, but that growth is and could be a very important factor for assessing the costs of income redistribution. In the baseline parametrization, optimal progressivity is lower than that of the U.S., mainly due to the weight of growth on social welfare. Ignoring this factor leads to substantially higher progressivity recommendations.
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spelling Rodrigues, Artur Brasil FialhoEscolas::EPGEFerreira, Pedro Cavalcanti GomesSantos, Marcelo Rodrigues dosCosta, Carlos Eugênio Ellery Lustosa da2021-12-16T13:22:09Z2021-12-16T13:22:09Z2021-03-24https://hdl.handle.net/10438/31408I propose an innovation-lead growth model with occupational choice to analise optimal tax progressivity. Beyond facing the classical trade-off of efficiency and redistribution, taxes can, in principle, distort participation in risk-taking entrepreneurship and impact growth prospects. I find that risk-taking activity is not considerably affected by taxation, but that growth is and could be a very important factor for assessing the costs of income redistribution. In the baseline parametrization, optimal progressivity is lower than that of the U.S., mainly due to the weight of growth on social welfare. Ignoring this factor leads to substantially higher progressivity recommendations.engOptimal taxationEntrepreneurshipGrowthFinançasImpostos - Modelos matemáticosDesenvolvimento econômicoEmpreendedorismoOptimal Tax Progressivity and Growthinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis2021-03-24info:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVORIGINALArtur_dissertacao_final.pdfArtur_dissertacao_final.pdfPDFapplication/pdf1117335https://repositorio.fgv.br/bitstreams/0e2eb18b-845f-42ef-80c4-8fd7e3393120/downloadba944bb55fe4c86f4007536e9bf91559MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/d5c9a6ea-d8ab-4ab3-b213-f4adaddf6a04/downloaddfb340242cced38a6cca06c627998fa1MD52TEXTArtur_dissertacao_final.pdf.txtArtur_dissertacao_final.pdf.txtExtracted 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dc.title.eng.fl_str_mv Optimal Tax Progressivity and Growth
title Optimal Tax Progressivity and Growth
spellingShingle Optimal Tax Progressivity and Growth
Rodrigues, Artur Brasil Fialho
Optimal taxation
Entrepreneurship
Growth
Finanças
Impostos - Modelos matemáticos
Desenvolvimento econômico
Empreendedorismo
title_short Optimal Tax Progressivity and Growth
title_full Optimal Tax Progressivity and Growth
title_fullStr Optimal Tax Progressivity and Growth
title_full_unstemmed Optimal Tax Progressivity and Growth
title_sort Optimal Tax Progressivity and Growth
author Rodrigues, Artur Brasil Fialho
author_facet Rodrigues, Artur Brasil Fialho
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EPGE
dc.contributor.member.none.fl_str_mv Ferreira, Pedro Cavalcanti Gomes
Santos, Marcelo Rodrigues dos
dc.contributor.author.fl_str_mv Rodrigues, Artur Brasil Fialho
dc.contributor.advisor1.fl_str_mv Costa, Carlos Eugênio Ellery Lustosa da
contributor_str_mv Costa, Carlos Eugênio Ellery Lustosa da
dc.subject.eng.fl_str_mv Optimal taxation
Entrepreneurship
Growth
topic Optimal taxation
Entrepreneurship
Growth
Finanças
Impostos - Modelos matemáticos
Desenvolvimento econômico
Empreendedorismo
dc.subject.area.por.fl_str_mv Finanças
dc.subject.bibliodata.por.fl_str_mv Impostos - Modelos matemáticos
Desenvolvimento econômico
Empreendedorismo
description I propose an innovation-lead growth model with occupational choice to analise optimal tax progressivity. Beyond facing the classical trade-off of efficiency and redistribution, taxes can, in principle, distort participation in risk-taking entrepreneurship and impact growth prospects. I find that risk-taking activity is not considerably affected by taxation, but that growth is and could be a very important factor for assessing the costs of income redistribution. In the baseline parametrization, optimal progressivity is lower than that of the U.S., mainly due to the weight of growth on social welfare. Ignoring this factor leads to substantially higher progressivity recommendations.
publishDate 2021
dc.date.accessioned.fl_str_mv 2021-12-16T13:22:09Z
dc.date.available.fl_str_mv 2021-12-16T13:22:09Z
dc.date.issued.fl_str_mv 2021-03-24
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://hdl.handle.net/10438/31408
url https://hdl.handle.net/10438/31408
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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