haku: @author Huizinga, H. / yhteensä: 10
viite: 7 / 10
| Tekijä: | Huizinga, H. Nielsen, S. B. |
| Otsikko: | Privatization, public investment, and capital income taxation |
| Lehti: | Journal of Public Economics
2001 : DEC, VOL. 82:3, p. 399-414 |
| Asiasana: | Public finance Privatization Capital taxation |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates the optimal line of demarcation between the public and private production sectors, as affected by the government's privatization decision. Only the private sector is subject to taxation in the form of investment taxes. In deciding on privatization , the government trades off the tax distortion affecting private production against the relative production inefficiency of public production. Publc production is relatively capitalintensive. |
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