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Imperfect Competition and the Taxation of Intermediate Goods

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  • Myles, Gareth D

Abstract

It is an implication of the productive efficiency lemma of P. A. Diamond and J. A. Mirrlees that intermediate goods should not be taxed in a world of constant returns to scale and perfect competition. Three simple models are analyzed to examine whether this conclusion can be extended to accommodate imperfect competition. The importance of returns to scale and the form of the production function are emphasized and, where applicable, welfare-improving and optimal tax schemes are described that include taxes on intermediate goods. If all technologies are Leontief, productive efficiency remains desirable.

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Bibliographic Info

Article provided by in its journal Public Finance = Finances publiques.

Volume (Year): 44 (1989)
Issue (Month): 1 ()
Pages: 62-74

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Handle: RePEc:pfi:pubfin:v:44:y:1989:i:1:p:62-74

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Cited by:
  1. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
  2. Ahlberg, Joakim, 2006. "Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector," Working Papers 2006:3, Swedish National Road & Transport Research Institute (VTI).
  3. Lockwood, Ben, 2003. "Imperfect competition, the marginal cost of public funds and public goods supply," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1719-1746, August.
  4. Kul B. Bhatia, 1999. "Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications," UWO Department of Economics Working Papers 9914, University of Western Ontario, Department of Economics.
  5. Giuseppe Colangelo & Umberto Galmarini, 2001. "Ad Valorem Taxation on Intermediate Goods in Oligopoly," International Tax and Public Finance, Springer, vol. 8(1), pages 53-73, January.

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