search query: @indexterm taxation / total: 1872
reference: 590 / 1872
| Author: | Glazer, A. Konrad, K. |
| Title: | Taxation of rent-seeking activities |
| Journal: | Journal of Public Economics
1999 : MAR, VOL. 72:1, p. 61-72 |
| Index terms: | RENT-SEEKING PROFIT TAXATION |
| Language: | eng |
| Abstract: | The authors consider taxes on firms which engage in rent-seeking contests. The taxes can be on realized profits or on rent-seeking expenditures. The prize can be awarded to either the highest bidder, or to a firm with profitability proportional to its share of total spending on lobbying. The authors find the conditions under which taxes do not reduce rent-seeking effort, generate tax revenue with no tax burden, and cause no reduction in the profits of firms. |
SCIMA