Yet another reason to tax goods

Detalhes bibliográficos
Autor(a) principal: Costa, Carlos Eugênio da
Data de Publicação: 2005
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: http://hdl.handle.net/10438/504
Resumo: The 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 on the realization of types. The simultaneous appearance of these three elements cause optimal commodity taxes to depend on o§-equilibrium savings. As a consequence, separability no longer su¢ ces for the uniform taxation prescription of Atkinson and Stiglitz (AS) to obtain. If preferences are homothetic AS is partially restored: taxes are uniform within periods, however, future consumption is taxed at a higher rate than current consumption.
id FGV_5bb950a4bbb358b22c20e836cd6a05fa
oai_identifier_str oai:repositorio.fgv.br:10438/504
network_acronym_str FGV
network_name_str Repositório Institucional do FGV (FGV Repositório Digital)
repository_id_str 3974
spelling Costa, Carlos Eugênio daEscolas::EPGEFGV2008-05-13T15:25:25Z2008-05-13T15:25:25Z2005-07-010104-8910http://hdl.handle.net/10438/504The 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 on the realization of types. The simultaneous appearance of these three elements cause optimal commodity taxes to depend on o§-equilibrium savings. As a consequence, separability no longer su¢ ces for the uniform taxation prescription of Atkinson and Stiglitz (AS) to obtain. If preferences are homothetic AS is partially restored: taxes are uniform within periods, however, future consumption is taxed at a higher rate than current consumption.engEscola de Pós-Graduação em Economia da FGVEnsaios Econômicos;596Optimal taxationNon-observable savingsMulti-period agencyEconomiaEconomiaImpostosYet another reason to tax goodsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlereponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINAL1865.pdfapplication/pdf281053https://repositorio.fgv.br/bitstreams/f744e476-972c-4276-9881-d0ec3f1df700/downloadcfb597b489a7a2db3a419c338d4f5045MD51TEXT1865.pdf.txt1865.pdf.txtExtracted texttext/plain66484https://repositorio.fgv.br/bitstreams/d7157cd6-951d-477f-bf71-b904114c2afc/downloadc17011e1d6919cccc4626019b4ff79acMD56THUMBNAIL1865.pdf.jpg1865.pdf.jpgGenerated Thumbnailimage/jpeg3154https://repositorio.fgv.br/bitstreams/28f8253a-72a5-4499-ab96-3e95ae56c2e9/downloadae79f40aa5440be58df335bdc23792c6MD5710438/5042023-11-08 11:11:11.77open.accessoai:repositorio.fgv.br:10438/504https://repositorio.fgv.brRepositório InstitucionalPRIhttp://bibliotecadigital.fgv.br/dspace-oai/requestopendoar:39742023-11-08T11:11:11Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV)false
dc.title.eng.fl_str_mv Yet another reason to tax goods
title Yet another reason to tax goods
spellingShingle Yet another reason to tax goods
Costa, Carlos Eugênio da
Optimal taxation
Non-observable savings
Multi-period agency
Economia
Economia
Impostos
title_short Yet another reason to tax goods
title_full Yet another reason to tax goods
title_fullStr Yet another reason to tax goods
title_full_unstemmed Yet another reason to tax goods
title_sort Yet another reason to tax goods
author Costa, Carlos Eugênio da
author_facet Costa, Carlos Eugênio da
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EPGE
dc.contributor.affiliation.none.fl_str_mv FGV
dc.contributor.author.fl_str_mv Costa, Carlos Eugênio da
dc.subject.por.fl_str_mv Optimal taxation
Non-observable savings
Multi-period agency
topic Optimal taxation
Non-observable savings
Multi-period agency
Economia
Economia
Impostos
dc.subject.area.por.fl_str_mv Economia
dc.subject.bibliodata.por.fl_str_mv Economia
Impostos
description The 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 on the realization of types. The simultaneous appearance of these three elements cause optimal commodity taxes to depend on o§-equilibrium savings. As a consequence, separability no longer su¢ ces for the uniform taxation prescription of Atkinson and Stiglitz (AS) to obtain. If preferences are homothetic AS is partially restored: taxes are uniform within periods, however, future consumption is taxed at a higher rate than current consumption.
publishDate 2005
dc.date.issued.fl_str_mv 2005-07-01
dc.date.accessioned.fl_str_mv 2008-05-13T15:25:25Z
dc.date.available.fl_str_mv 2008-05-13T15:25:25Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10438/504
dc.identifier.issn.none.fl_str_mv 0104-8910
identifier_str_mv 0104-8910
url http://hdl.handle.net/10438/504
dc.language.iso.fl_str_mv eng
language eng
dc.relation.ispartofseries.por.fl_str_mv Ensaios Econômicos;596
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Escola de Pós-Graduação em Economia da FGV
publisher.none.fl_str_mv Escola de Pós-Graduação em Economia da FGV
dc.source.none.fl_str_mv reponame:Repositório Institucional do FGV (FGV Repositório Digital)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Repositório Institucional do FGV (FGV Repositório Digital)
collection Repositório Institucional do FGV (FGV Repositório Digital)
bitstream.url.fl_str_mv https://repositorio.fgv.br/bitstreams/f744e476-972c-4276-9881-d0ec3f1df700/download
https://repositorio.fgv.br/bitstreams/d7157cd6-951d-477f-bf71-b904114c2afc/download
https://repositorio.fgv.br/bitstreams/28f8253a-72a5-4499-ab96-3e95ae56c2e9/download
bitstream.checksum.fl_str_mv cfb597b489a7a2db3a419c338d4f5045
c17011e1d6919cccc4626019b4ff79ac
ae79f40aa5440be58df335bdc23792c6
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
repository.name.fl_str_mv Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv
_version_ 1813797830001688576

Registros relacionados