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- handle: 10670/1.m9vx2z
- halshs: halshs-01884350
- doi: 10.1007/s00355-018-1144-2
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info:eu-repo/semantics/altIdentifier/doi/10.1007/s00355-018-1144-2
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Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Stéphane Gauthier et al., « Production efficiency and profit taxation », Archive ouverte de Sciences Po (SPIRE), ID : 10.1007/s00355-018-1144-2
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Résumé
Consider a simple general equilibrium economy with one representative consumer, a single competitive firm and the government. Suppose that the government has to finance public expenditures using linear consumption taxes and/or a lump-sum tax on profits redistributed to the consumer. We show that, if the tax rate on profits cannot exceed 100 percent, one cannot improve upon the second-best optimum of an economy with constant returns to scale by using a less efficient profit-generating decreasing returns to scale technology.