| dc.contributor | 財政系 | |
| dc.creator (作者) | Wu, T.C.M.;Yang, C.C. | |
| dc.creator (作者) | 楊建成 | zh_TW |
| dc.date (日期) | 2011-11 | |
| dc.date.accessioned | 22-Jun-2015 14:53:15 (UTC+8) | - |
| dc.date.available | 22-Jun-2015 14:53:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 22-Jun-2015 14:53:15 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/76021 | - |
| dc.description.abstract (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. | |
| dc.format.extent | 176 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Public Finance Review, 39(6), 831-840 | |
| dc.subject (關鍵詞) | multiple objectives; profit tax; tax evasion; tax neutrality and separability | |
| dc.title (題名) | Monopolists` profit tax evasion revisited: When firms have objectives other than maximizing profit | |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1177/1091142111424277 | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1177/1091142111424277 | |
