Taxation of profits when there are profits
AbstractProfits 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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Bibliographic InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 107 (2010)
Issue (Month): 2 (May)
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Web page: http://www.elsevier.com/locate/ecolet
Profits taxation Cournot;
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0201, Department of Economics, Emory University (Atlanta).
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- Robert S. Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," CESifo Working Paper Series 707, CESifo Group Munich.
- Jang-Ting Guo & Kevin J. Lansing, 1998.
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98-04, Federal Reserve Bank of San Francisco.
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- 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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