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The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz



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Autore: Gersovitz Mark Visualizza persona
Titolo: The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica: 1 online resource (28 p.)
Soggetto topico: Taxation
Industrial organization (Economic theory)
Finance: General
Taxation, Subsidies, and Revenue: General
Tax Law
General Financial Markets: General (includes Measurement and Data)
Efficiency
Optimal Taxation
Public finance & taxation
Taxation & duties law
Finance
Income tax systems
Tax law
Competition
Optimal taxation
Tax administration core functions
Income tax
Tax administration and procedure
Law and legislation
Soggetto geografico: Cameroon
Note generali: "December 2006".
Nota di bibliografia: Includes bibliographical references.
Nota di contenuto: ""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""
Sommario/riassunto: 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.
Titolo autorizzato: The Size Distribution of Firms, Cournot, and Optimal Taxation  Visualizza cluster
ISBN: 1-4623-1447-3
1-4527-7031-X
1-283-51719-1
1-4519-0984-5
9786613829641
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910788401503321
Lo trovi qui: Univ. Federico II
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Serie: IMF Working Papers; Working Paper ; ; No. 2006/271