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| Tekijä: | Coto-Martinez, J. Garriga, C. Sánchez-Losada, F. |
| Otsikko: | Optimal taxation with imperfect competition and aggregate returns to specialization |
| Lehti: | Journal of the European Economic Association
2007 : DEC, VOL. 5:6, p. 1269-1299 |
| Asiasana: | competition optimization productivity taxation |
| Kieli: | eng |
| Tiivistelmä: | The proposition that, in economies with imperfect competitive markets, the optimal capital income tax is negative and the optimal tax on companies' profits is confiscatory, is explored here. It is shown that if the total factor productivity as well as the number of companies or varieties are endogenous instead of fixed, then the optimal fiscal policy can lead to different results. |
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