Arbeitspapier
Production efficiency and profit taxation
Consider a simple general equilibrium economy with one representative consumer, a single competitive firm and the government. Suppose that the government has to finance public expenditures using linear consumption taxes and/or a lump-sum tax on profits redistributed to the consumer. We show that, if the tax rate on profits cannot exceed 100 percent, one cannot improve upon the second-best optimum of an economy with constant returns to scale by using a less efficient profit-generating decreasing returns to scale technology.
- Sprache
-
Englisch
- Erschienen in
-
Series: IFS Working Papers ; No. W18/13
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
optimal taxation
taxation of profits
production efficiency
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Gauthier, Stéphane
Laroque, Guy
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for Fiscal Studies (IFS)
- (wo)
-
London
- (wann)
-
2018
- DOI
-
doi:10.1920/wp.ifs.2018.W1813
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Gauthier, Stéphane
- Laroque, Guy
- Institute for Fiscal Studies (IFS)
Entstanden
- 2018
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