Desquisições formais sobre a renda disponível
DOI:
https://doi.org/10.15359/eys.26-60.3Palavras-chave:
Lema de Shephard, impostos não-distorcionários, Custo da previdência socialResumo
Este documento é de natureza formal. Ela apresenta 3 proposições - uma sobre o nível de cobrança do imposto de renda em um ambiente sem reação; uma que prova, em um contexto de equilíbrio parcial estático, que o imposto de renda reduz a utilidade individual; e a última é uma interpretação alternativa do lema de Shephard.
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