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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/76021

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/76021

Title:	Monopolists` profit tax evasion revisited: When firms have objectives other than maximizing profit
Authors:	Wu, T.C.M.;Yang, C.C. 楊建成
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
DOI 連結:	http://dx.doi.org/10.1177/1091142111424277
DOI:	10.1177/1091142111424277
Appears in Collections:	[財政學系] 期刊論文

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