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pro vyhledávání: '"Cristian F. Sepulveda"'
Autor:
Cristian F. Sepulveda
Publikováno v:
Public Finance Review. 51:76-131
One of the main goals of the literature on optimal tax systems is to reduce the gap between the highly stylized theory of optimal taxation and the practice of fiscal policy reform. Unfortunately, however, we know little about the extent to which the
Autor:
Cristian F. Sepulveda
Publikováno v:
SSRN Electronic Journal.
Autor:
Cristian F. Sepulveda
Publikováno v:
International Tax and Public Finance. 29:84-109
Time-saving goods are defined as market goods that reduce home labor requirements (e.g., restaurants; washing machines). Assuming that time savings are costly, this paper shows that lower income individuals can purchase fewer time savings and enjoy l
Autor:
Cristian F. Sepulveda
Publikováno v:
International Review of Economics Education. 35:100194
This paper provides a simple and intuitive explanation of the demand and supply model based on the cost-benefit rule. This rule states that an action (e.g. to buy or to sell) should be undertaken only if its benefits are greater than its costs. The a
Publikováno v:
Environment and Planning C: Government and Policy. 29:321-343
Many countries around the world are currently pursuing policies for poverty reduction and the improvement of income distribution, and most of them are also implementing fiscal decentralization reforms. Although, separately, fiscal decentralization, p
Publikováno v:
SSRN Electronic Journal.