Costa, Carlos Eugênio; Pereira, Thiago - FGV/EPGE Escola Brasileira de Economia e Finanças, … - 2013
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency of labor income tax schedules derived under the equal sacrifice principle. Starting from a given government revenue level, we useWerning’s (2007b) approach to assess whether there is an...