Monopolists' Profit Tax Evasion Revisited-Reference-Cited by-同舟云学术

Monopolists' Profit Tax Evasion Revisited

Published:2011-11 Issue:6 Volume:39 Page:831-840
ISSN:1091-1421
Container-title:Public Finance Review
language:en
Short-container-title:Public Finance Review

Author:

Wu T. C. Michael¹,Yang C. C.²³¹

Affiliation:

1. Department of Public Finance, Feng Chia University, Taichung, Taiwan, Republic of China

2. Institute of Economics, Academia Sinica, Taipei, Taiwan, Republic of China

3. Department of Public Finance, National Chengchi University, Taipei, Taiwan, Republic of China

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.

Publisher

SAGE Publications

Subject

Public Administration,Economics and Econometrics,Finance

Link

http://journals.sagepub.com/doi/pdf/10.1177/1091142111424277

Reference24 articles.

1. Income tax evasion: a theoretical analysis

2. Revenue vs. Profit Maximization: Differences in Behavior by the Type of Control and by Market Power

3. The Role of Securities in the Optimal Allocation of Risk-bearing

4. Tax Evasion, Investment, and Firm Activity

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