収穫逓減技術と課税政策

概要

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In many articles on the theories of taxation, the analyses are made on the assumption that the technologies are constant returns to scale. If the technologies are constant returns to scale, producer prices are constant and profits of firms are zero. These properties make the analyses easy. But if the technologies are decreasing returns to scale, producer prices vary and firms earn positive profits. The analyses become more complicated.　In this article, we reconsider the theory of taxation in an economy with the decreasing returns to scale technologies. And we also consider the computation of marginal dead weight loss from piecemeal changes in commodity tax rates, in the case of decreasing returns to scale technologies.
山形大学の論文
2004-07-30