Formal disquisitions on disposable income

 

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Autor: Monge Mora, Marco Vinicio
Médium: artículo original
Stav:Versión publicada
Datum vydání:2021
Popis: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.
Země:Portal de Revistas UNA
Instituce:Universidad Nacional de Costa Rica
Repositorio:Portal de Revistas UNA
Jazyk:Español
OAI Identifier:oai:www.revistas.una.ac.cr:article/16390
On-line přístup:https://www.revistas.una.ac.cr/index.php/economia/article/view/16390
Klíčové slovo:Shephard’s lemma
Non-distorting tax
Welfare cost
Lema de Shephard
Impuestos no distorsionantes
Costo en bienestar
impostos não-distorcionários
Custo da previdência social