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Taxation of profits when there are profits

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  • Gersovitz, Mark
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    Abstract

    Profits taxes fall on both pure profits and the use of capital as an input. Simulations of a Cournot oligopoly suggest that gains from the former are not outweighed by losses from the latter.

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    File URL: http://www.sciencedirect.com/science/article/B6V84-4Y5BM9C-2/2/e4e0df73ec19cf3b3e93dad1750e5133
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    Bibliographic Info

    Article provided by Elsevier in its journal Economics Letters.

    Volume (Year): 107 (2010)
    Issue (Month): 2 (May)
    Pages: 145-147

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    Handle: RePEc:eee:ecolet:v:107:y:2010:i:2:p:145-147

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    Web page: http://www.elsevier.com/locate/ecolet

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    Keywords: Profits taxation Cournot;

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    1. Robert Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," Emory Economics 0201, Department of Economics, Emory University (Atlanta).
    2. Jang-Ting Guo & Kevin J. Lansing, 1998. "Optimal taxation of capital income with imperfectly competitive product markets," Working Papers in Applied Economic Theory 98-04, Federal Reserve Bank of San Francisco.
    3. Carlo Perroni & John Whalley, 1998. "Rents And The Cost And Optimal Design Of Commodity Taxes," The Review of Economics and Statistics, MIT Press, vol. 80(3), pages 357-364, August.
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