Optimal taxation with gradual learning of types
Autor(a) principal: | |
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Data de Publicação: | 2003 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/843 |
Resumo: | An important feature of life-cycle models is the presence of uncertainty regarding one’s labor income. Yet this issue, long recognized in different areas, has not received enough attention in the optimal taxation literature. This paper is an attempt to fill this gap. We write a simple 3 period model where agents gradually learn their productivities. In a framework akin to Mirrlees’ (1971) static one, we derive properties of optimal tax schedules and show that: i) if preferences are (weakly) separable, uniform taxation of goods is optimal, ii) if they are (strongly) separable capital income is to rate than others forms of investiment. |
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Costa, Carlos Eugênio daEscolas::EPGEFGV2008-05-13T15:36:57Z2008-05-13T15:36:57Z2003-10-030104-8910http://hdl.handle.net/10438/843An important feature of life-cycle models is the presence of uncertainty regarding one’s labor income. Yet this issue, long recognized in different areas, has not received enough attention in the optimal taxation literature. This paper is an attempt to fill this gap. We write a simple 3 period model where agents gradually learn their productivities. In a framework akin to Mirrlees’ (1971) static one, we derive properties of optimal tax schedules and show that: i) if preferences are (weakly) separable, uniform taxation of goods is optimal, ii) if they are (strongly) separable capital income is to rate than others forms of investiment.engEscola de Pós-Graduação em Economia da FGVEnsaios Econômicos;499Optimal taxationUncertain productivityCapital income taxationEconomiaEconomiaImpostosImposto sobre o capitalOptimal taxation with gradual learning of typesinfo: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/openAccessORIGINAL1397.pdfapplication/pdf390377https://repositorio.fgv.br/bitstreams/b54d844f-82c6-4b85-a618-6267dd979534/download9c424b587188ba0bcc0d07aa418667f2MD51TEXT1397.pdf.txt1397.pdf.txtExtracted texttext/plain137016https://repositorio.fgv.br/bitstreams/cc279586-1e57-424e-8258-67f4ce0e5964/downloadee1ec3a5cb7e8666d74b966d59605cc2MD56THUMBNAIL1397.pdf.jpg1397.pdf.jpgGenerated Thumbnailimage/jpeg3217https://repositorio.fgv.br/bitstreams/90e23878-13a9-4381-aa07-dc3839705d56/downloada4981751afc6fbf526503e329b3d6693MD5710438/8432023-11-08 22:12:54.155open.accessoai:repositorio.fgv.br:10438/843https://repositorio.fgv.brRepositório InstitucionalPRIhttp://bibliotecadigital.fgv.br/dspace-oai/requestopendoar:39742023-11-08T22:12:54Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV)false |
dc.title.eng.fl_str_mv |
Optimal taxation with gradual learning of types |
title |
Optimal taxation with gradual learning of types |
spellingShingle |
Optimal taxation with gradual learning of types Costa, Carlos Eugênio da Optimal taxation Uncertain productivity Capital income taxation Economia Economia Impostos Imposto sobre o capital |
title_short |
Optimal taxation with gradual learning of types |
title_full |
Optimal taxation with gradual learning of types |
title_fullStr |
Optimal taxation with gradual learning of types |
title_full_unstemmed |
Optimal taxation with gradual learning of types |
title_sort |
Optimal taxation with gradual learning of types |
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.eng.fl_str_mv |
Optimal taxation Uncertain productivity |
topic |
Optimal taxation Uncertain productivity Capital income taxation Economia Economia Impostos Imposto sobre o capital |
dc.subject.por.fl_str_mv |
Capital income taxation |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Economia Impostos Imposto sobre o capital |
description |
An important feature of life-cycle models is the presence of uncertainty regarding one’s labor income. Yet this issue, long recognized in different areas, has not received enough attention in the optimal taxation literature. This paper is an attempt to fill this gap. We write a simple 3 period model where agents gradually learn their productivities. In a framework akin to Mirrlees’ (1971) static one, we derive properties of optimal tax schedules and show that: i) if preferences are (weakly) separable, uniform taxation of goods is optimal, ii) if they are (strongly) separable capital income is to rate than others forms of investiment. |
publishDate |
2003 |
dc.date.issued.fl_str_mv |
2003-10-03 |
dc.date.accessioned.fl_str_mv |
2008-05-13T15:36:57Z |
dc.date.available.fl_str_mv |
2008-05-13T15:36:57Z |
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/10438/843 |
dc.identifier.issn.none.fl_str_mv |
0104-8910 |
identifier_str_mv |
0104-8910 |
url |
http://hdl.handle.net/10438/843 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.ispartofseries.por.fl_str_mv |
Ensaios Econômicos;499 |
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 |
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