Essays in taxation
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Tese |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | https://hdl.handle.net/10438/32845 |
Resumo: | Derivamos a fórmula ótima de taxação para casais, levando em consideração a diferença entre desigualdades inter-pessoais e inter-familiares. Cada família é definida por dois trabalhadores com produtividades distintas e diferente acesso aos recursos familiares. Tratamos a multidimensionalidade que ameaçaria a tratabilidade do método de Mirrlees (1971), restringindo as preferências a serem isso-elásticas e focando em tributação caracterizada pela separação de renda. Depois de mostrar como utilitarismo liderado pela perspectiva individual tipicamente leva a desalinhamento entre objetivos da família e do Governo, o qual Apps and Rees (1988) chamam de dissonância, oferecemos uma solução completa para o problema de screening, incorporando diferentes graus de correlação entre cônjuges e explicitando o papel na dissonância para o desenho da taxação ótima. Também investigamos os efeitos de bem estar em políticas de tributação gênero-específicas. |
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Lobel, FelipeEscolas::EPGEMoreira, Humberto Luiz AtaídeGonzaga, Gustavo MaurícioBarsanetti, BrunoAlves, Cassiano Breno MachadoCosta, Carlos Eugênio Ellery Lustosa da2022-11-03T17:55:50Z2022-11-03T17:55:50Z2022-07-21https://hdl.handle.net/10438/32845Derivamos a fórmula ótima de taxação para casais, levando em consideração a diferença entre desigualdades inter-pessoais e inter-familiares. Cada família é definida por dois trabalhadores com produtividades distintas e diferente acesso aos recursos familiares. Tratamos a multidimensionalidade que ameaçaria a tratabilidade do método de Mirrlees (1971), restringindo as preferências a serem isso-elásticas e focando em tributação caracterizada pela separação de renda. Depois de mostrar como utilitarismo liderado pela perspectiva individual tipicamente leva a desalinhamento entre objetivos da família e do Governo, o qual Apps and Rees (1988) chamam de dissonância, oferecemos uma solução completa para o problema de screening, incorporando diferentes graus de correlação entre cônjuges e explicitando o papel na dissonância para o desenho da taxação ótima. Também investigamos os efeitos de bem estar em políticas de tributação gênero-específicas.engOptimal taxationInformality Intrahousehold inequalityPublic policyJoint taxationCollective householdMultidimensional screeningCorporate taxTax incidencePayroll taxEconomiaSetor informal (Economia)Administração tributáriaImpostosPolíticas públicasEssays in taxationinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVLICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/393e999b-9cd9-4611-a5d0-daae4be1d55a/downloaddfb340242cced38a6cca06c627998fa1MD52ORIGINALPDFPDFapplication/pdf8262382https://repositorio.fgv.br/bitstreams/62e55699-2023-48c2-9007-305ed5abc20e/downloadf3f67f0f9b7cd70ec217bcf63664df73MD51TEXTTese_final_v2.pdf.txtTese_final_v2.pdf.txtExtracted 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dc.title.por.fl_str_mv |
Essays in taxation |
title |
Essays in taxation |
spellingShingle |
Essays in taxation Lobel, Felipe Optimal taxation Informality Intrahousehold inequality Public policy Joint taxation Collective household Multidimensional screening Corporate tax Tax incidence Payroll tax Economia Setor informal (Economia) Administração tributária Impostos Políticas públicas |
title_short |
Essays in taxation |
title_full |
Essays in taxation |
title_fullStr |
Essays in taxation |
title_full_unstemmed |
Essays in taxation |
title_sort |
Essays in taxation |
author |
Lobel, Felipe |
author_facet |
Lobel, Felipe |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EPGE |
dc.contributor.member.none.fl_str_mv |
Moreira, Humberto Luiz Ataíde Gonzaga, Gustavo Maurício Barsanetti, Bruno Alves, Cassiano Breno Machado |
dc.contributor.author.fl_str_mv |
Lobel, Felipe |
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 Informality Intrahousehold inequality Public policy Joint taxation Collective household Multidimensional screening Corporate tax Tax incidence Payroll tax |
topic |
Optimal taxation Informality Intrahousehold inequality Public policy Joint taxation Collective household Multidimensional screening Corporate tax Tax incidence Payroll tax Economia Setor informal (Economia) Administração tributária Impostos Políticas públicas |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Setor informal (Economia) Administração tributária Impostos Políticas públicas |
description |
Derivamos a fórmula ótima de taxação para casais, levando em consideração a diferença entre desigualdades inter-pessoais e inter-familiares. Cada família é definida por dois trabalhadores com produtividades distintas e diferente acesso aos recursos familiares. Tratamos a multidimensionalidade que ameaçaria a tratabilidade do método de Mirrlees (1971), restringindo as preferências a serem isso-elásticas e focando em tributação caracterizada pela separação de renda. Depois de mostrar como utilitarismo liderado pela perspectiva individual tipicamente leva a desalinhamento entre objetivos da família e do Governo, o qual Apps and Rees (1988) chamam de dissonância, oferecemos uma solução completa para o problema de screening, incorporando diferentes graus de correlação entre cônjuges e explicitando o papel na dissonância para o desenho da taxação ótima. Também investigamos os efeitos de bem estar em políticas de tributação gênero-específicas. |
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2022 |
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2022-11-03T17:55:50Z |
dc.date.available.fl_str_mv |
2022-11-03T17:55:50Z |
dc.date.issued.fl_str_mv |
2022-07-21 |
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eng |
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