The Resource The size distribution of firms, cournot, and optimal taxation, prepared by Mark Gersovitz

The size distribution of firms, cournot, and optimal taxation, prepared by Mark Gersovitz

Label
The size distribution of firms, cournot, and optimal taxation
Title
The size distribution of firms, cournot, and optimal taxation
Statement of responsibility
prepared by Mark Gersovitz
Creator
Author
Subject
Language
eng
Summary
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
Member of
Action
digitized
Cataloging source
SNK
Government publication
international or intergovernmental publication
Index
no index present
LC call number
HD2326
LC item number
.G47 2006eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
IMF working paper
Series volume
WP/06/271
Label
The size distribution of firms, cournot, and optimal taxation, prepared by Mark Gersovitz
Publication
Bibliography note
Includes bibliographical references
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
ocn712989252
Dimensions
unknown
Extent
1 online resource (26 pages)
Form of item
online
Isbn
9781283517195
Media category
computer
Media MARC source
rdamedia
Media type code
c
http://library.link/vocab/recordID
.b35615527
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
  • (OCoLC)712989252
  • imf1283517191
System details
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.

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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