000			01647nab a2200277 c 4500
999			_c148495 _d148495
003			ES-MaIEF
005			20231120172341.0
007			ta
008			231120t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971175 _aParodi, Francesca
245		0	_aTaxation of consumption and labor income _ba quantitative approach _c Francesca Parodi
500			_aResumen.
504			_aBibliografía.
520			_aI quantitatively characterize optimal consumption and labor income taxes in a structural life-cycle model of household consumption, saving, and employment choices that allows for irreversibility of durable goods and preference heterogeneity. I find that durables should be subsidized and nondurables should be taxed at a uniform rate. The durable subsidy is driven by the life-cycle features of the model together with durables' irreversibility and borrowing constraints. Uniform taxation on nondurables holds under exogenous and endogenous—fully or weakly separable—labor supply and it relies on homogeneity of intertemporal preferences. Allowing for government's equity concerns, I show that the model rationalizes the tax practice.
650			_aCOMERCIO _938116
650			_aIMPUESTOS _947460
650		4	_aRENDIMIENTOS DE TRABAJO _948256
650		4	_aAHORRO _99340
650		4	_aRENTA FAMILIAR _948261
650			_aPOLITICA FISCAL _948067
650		4	_aPRESTACIONES SOCIALES _948107
650		4	_aMODELOS ECONOMETRICOS _947776
773	0		_9170628 _oOP 2137/2023/4 _tAmerican Economic Journal : Macroeconomics _w(IEF)64915 _x 1945-7707 _g v. 15, n. 4, October 2023, p. 177-216
942			_cART