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Para enfrentar os efeitos da mudança climática, o Projeto de Lei Complementar 493/09 (PLP 493/09) prevê a instituição de tratamento tributário diferenciado para produtos e serviços baseado na emissão de CO2. Este artigo analisa a consistência do tratamento tributário diferenciado tal...
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This paper develops a mechanism design approach to study externalities and re-distribution. The mechanism screens individuals’ social weights to strike a balance among broad distributional objectives, incentives to work, and incentives to reduce externalities. The welfare-optimal allocation...
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