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The size distribution of firms, cournot, and optimal taxation /

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, profi...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gersovitz, Mark (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, ©2006.
Colección:IMF working paper ; WP/06/271.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Gersovitz, Mark,  |e author. 
245 1 4 |a The size distribution of firms, cournot, and optimal taxation /  |c prepared by Mark Gersovitz. 
260 |a [Washington, D.C.] :  |b International Monetary Fund,  |c ©2006. 
300 |a 1 online resource (26 pages) 
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490 1 |a IMF working paper,  |x 2227-8885 ;  |v WP/06/271 
504 |a Includes bibliographical references. 
588 0 |a Print version record. 
520 |a 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. 
506 |3 Use copy  |f Restrictions unspecified  |2 star  |5 MiAaHDL 
533 |a Electronic reproduction.  |b [Place of publication not identified] :  |c HathiTrust Digital Library,  |d 2010.  |5 MiAaHDL 
538 |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.  |u http://purl.oclc.org/DLF/benchrepro0212  |5 MiAaHDL 
583 1 |a digitized  |c 2010  |h HathiTrust Digital Library  |l committed to preserve  |2 pda  |5 MiAaHDL 
505 0 |a 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 
546 |a English. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Taxation. 
650 0 |a Industrial organization (Economic theory) 
650 6 |a Impôt. 
650 6 |a Économie industrielle. 
650 7 |a taxing.  |2 aat 
650 7 |a Industrial organization (Economic theory)  |2 fast 
650 7 |a Taxation  |2 fast 
758 |i has work:  |a The size distribution of firms, cournot, and optimal taxation (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFGtC8xQXBBMKrvmFvHcT3  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Gersovitz, Mark.  |t Size distribution of firms, cournot, and optimal taxation.  |d [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006  |w (OCoLC)78679778 
830 0 |a IMF working paper ;  |v WP/06/271. 
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