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Economía y Sociedad
versão On-line ISSN 2215-3403versão impressa ISSN 1409-1070
Resumo
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.
Palavras-chave : Shephard's lemma; non-distorting tax; welfare cost..