04478oam 22009974 450 991082202310332120230828235830.01-4623-1447-31-4527-7031-X1-283-51719-11-4519-0984-59786613829641(CKB)3360000000443890(EBL)3014358(SSID)ssj0000939935(PQKBManifestationID)11523027(PQKBTitleCode)TC0000939935(PQKBWorkID)10946027(PQKB)10545086(OCoLC)712989252(MiAaPQ)EBC3014358(IMF)WPIEE2006271(EXLCZ)99336000000044389020020129d2006 uf 0engur|n|---|||||txtccrThe Size Distribution of Firms, Cournot, and Optimal Taxation /Mark GersovitzWashington, D.C. :International Monetary Fund,2006.1 online resource (28 p.)IMF Working Papers"December 2006".1-4518-6531-7 Includes bibliographical references.""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES""Tax laws and administrations often treat different size firms differently. There is, however, little research on the consequences. As modeled here, oligopolists with different efficiencies determine the size distribution of firms. A government that maximizes a weighted sum of consumer surplus, profits, and tax receipts can tax firms with different efficiencies differently and provides a reference point for other, more restricted differential tax systems. Taxes include a specific sales tax, an ad valorem sales tax, and a profits tax with imperfect deductibility of capital cost, and a combination of the last two. In general there is a pattern of tax rates by efficiency of firm. It is heavily dependent on the social valuation of tax receipts. Analytic and simulation results are provided. When both ad valorem taxes and the imperfect profits tax are combined, simulations suggest that the former rate is higher and the latter rate is lower for relatively inefficient firms.IMF Working Papers; Working Paper ;No. 2006/271TaxationIndustrial organization (Economic theory)Finance: GeneralimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTax LawimfGeneral Financial Markets: General (includes Measurement and Data)imfEfficiencyimfOptimal TaxationimfPublic finance & taxationimfTaxation & duties lawimfFinanceimfIncome tax systemsimfTax lawimfCompetitionimfOptimal taxationimfTax administration core functionsimfIncome taximfTax administration and procedureimfLaw and legislationimfCameroonimfTaxation.Industrial organization (Economic theory)Finance: GeneralTaxationTaxation, Subsidies, and Revenue: GeneralTax LawGeneral Financial Markets: General (includes Measurement and Data)EfficiencyOptimal TaxationPublic finance & taxationTaxation & duties lawFinanceIncome tax systemsTax lawCompetitionOptimal taxationTax administration core functionsIncome taxTax administration and procedureLaw and legislationGersovitz Mark128643DcWaIMFBOOK9910822023103321The Size Distribution of Firms, Cournot, and Optimal Taxation4065312UNINA