Formal disquisitions on disposable income
DOI:
https://doi.org/10.15359/eys.26-60.3Keywords:
Shephard’s lemma, Non-distorting tax, Welfare costAbstract
This work is of a formal nature. It presents 3 propositions –one on the tax collection level of the income tax in an environment without reaction; another that proves that, even in a static context of partial equilibrium, this kind of taxes reduces individual utility; and the last constitutes an alternative interpretation to Shephard's lemma.
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