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Pré-publication, Document de travail Année : 2017

Production Efficiency and Profit Taxation

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. This note shows 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.
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Dates et versions

halshs-01622337, version 1 (24-10-2017)

Identifiants

  • HAL Id : halshs-01622337 , version 1

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Stéphane Gauthier, Guy Laroque. Production Efficiency and Profit Taxation. 2017. ⟨halshs-01622337⟩
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Dernière date de mise à jour le 07/04/2024
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