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Title: Monopolists' profit tax evasion revisited: When firms have objectives other than maximizing profit
Authors: Wu, T.C.M.;Yang, C.C.
Contributors: 財政系
Keywords: multiple objectives;profit tax;tax evasion;tax neutrality and separability
Date: 2011-11
Issue Date: 2015-06-22 14:53:15 (UTC+8)
Abstract: This article revisits the issues of neutrality and separability for a monopolistic firm. It is shown that as long as the monopolistic firm has objectives other than maximizing profit, then in general: (1) profit taxes will not be neutral, and (2) the firm's production and evasion decisions will not be separable from each other. The authors argue that the nonneutrality result of profit taxes is quite robust; however, there are plausible exceptions to the nonseparability result of profit taxes. © SAGE Publications 2011.
Relation: Public Finance Review, 39(6), 831-840
Data Type: article
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Appears in Collections:[財政學系] 期刊論文

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