Formal disquisitions on disposable income
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| Author: | |
|---|---|
| Format: | artículo original |
| Status: | Versión publicada |
| Publication Date: | 2021 |
| Description: | 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. |
| Country: | Portal de Revistas UNA |
| Institution: | Universidad Nacional de Costa Rica |
| Repositorio: | Portal de Revistas UNA |
| Language: | Español |
| OAI Identifier: | oai:ojs.www.una.ac.cr:article/16390 |
| Online Access: | https://www.revistas.una.ac.cr/index.php/economia/article/view/16390 |
| Keyword: | Shephard’s lemma Non-distorting tax Welfare cost Lema de Shephard Impuestos no distorsionantes Costo en bienestar impostos não-distorcionários Custo da previdência social |