OPTIMAL COMMODITY TAXATION UNDER MONOPOLISTIC COMPETITION

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概要

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• This paper considers the optimal commodity taxation under monopolistic competition. The optimal commodity taxes are partitioned into three parts. The first is the tax revenue part, which is proportionate to the required tax revenue; the second is the tax shifting part, which depends on differences between industries in the degree of shifting of taxation, and the last is the product variation part which depends on differences between industries in the effects of taxes on the numbers of products.

• 慶應義塾大学の論文

著者

• Tanaka Yasuhito

  Yamagata University

関連論文

• ON THE EFFECTS OF COMMODITY TAX IN FREE ENTRY OLIGOPOLY
• OPTIMAL COMMODITY TAXATION UNDER MONOPOLISTIC COMPETITION

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