Series: IMF Working Papers
Author(s): Mark Gersovitz
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 December 2006
Keywords: Optimal tax, size distribution, imperfect competition, ad valorem, social welfare, tax receipts, sales tax, Fiscal Policies and Behavior of Economic Agents: Firm,
Tax laws and administrations often treat different size firms differently. There is, however, little research on the consequences. As modeled here, oligopolists with different efficiencies determine the size distri...