出版社：Suntory Toyota International Centres for Economics and Related Disciplines
摘要：Theory predicts that optimal effective corporation tax rates will be negatively
related to industry specific sunk costs, and hence industry concentration.
Governments should tax industries with monopolistic power softly. Evidence
suggests that this Schumpeterian (1942) principle of corporate taxation was used
widely across industries in France, Italy and the UK in the 1990s.
关键词：Effective Corporation Tax Rate, Industry Sunk Costs, Industry Concentration
