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This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …
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-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … function in such a model, and discuss potential implications for optimal income taxation. … status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax …
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