Domestic tax reform and international oligopoly
Article Abstract:
An analysis of local tax reform and global oligopoly is presented. The analysis focuses on the tax measure's strategic use and welfare effects under assumptions of international Cournot oligopoly. It is shown that the welfare effects of commodity tax processing generate a competitive equilibrium which is Pareto-optimal. In addition, a decrease of production subsidy benefits the efficient and low marginal cost country.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1993
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Optimum taxation and allocation of time
Article Abstract:
The threshold level of turnover, at which firms are obliged to register for the tax, is one of the key factors which affects value-added tax . The development of a simple rule, characterizing the optimal threshold in terms of trade off between tax revenues and collection costs is discussed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2004
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The optimal threshold for a value-added tax
Article Abstract:
The threshold level of turnover, at which firms are obliged to register for the tax, is one of the key factors which affects value-added tax . The development of a simple rule, characterizing the optimal threshold in terms of trade off between tax revenues and collection costs is discussed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
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