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https://ah.lib.nccu.edu.tw/handle/140.119/76021
題名: | Monopolists` profit tax evasion revisited: When firms have objectives other than maximizing profit | 作者: | Wu, T.C.M.;Yang, C.C. 楊建成 |
貢獻者: | 財政系 | 關鍵詞: | multiple objectives; profit tax; tax evasion; tax neutrality and separability | 日期: | 十一月-2011 | 上傳時間: | 22-六月-2015 | 摘要: | 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. | 關聯: | Public Finance Review, 39(6), 831-840 | 資料類型: | article | DOI: | http://dx.doi.org/10.1177/1091142111424277 |
Appears in Collections: | 期刊論文 |
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