首页    期刊浏览 2024年10月07日 星期一
登录注册

文章基本信息

  • 标题:With non-competitive firms, a turnover tax can dominate the VAT
  • 本地全文:下载
  • 作者:Arindam Das-Gupta
  • 期刊名称:Economics Bulletin
  • 电子版ISSN:1545-2921
  • 出版年度:2005
  • 卷号:8
  • 出版社:Economics Bulletin
  • 摘要:In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the turnover tax.
国家哲学社会科学文献中心版权所有