Resumen

MONGE MORA, Marco Vinicio. Formal disquisitions on disposable income. Economía y Sociedad [online]. 2021, vol.26, n.60, pp.35-45. ISSN 2215-3403.  http://dx.doi.org/10.15359/eys.26-60.3.

This is a formal work that presents 3 propositions: One concerning the level of collection of income tax in an environment without reaction; another that proves that, even in a static context of partial equilibrium, this kind of tax reduces individual utility; and the last is an alternative interpretation of Shephard's lemma.

Palabras clave : Shephard's lemma; non-distorting tax; welfare cost..

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