文章基本信息

标题：With non-competitive firms, a turnover tax can dominate the VAT
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作者：Arindam Das-Gupta
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2005
卷号：8
出版社：Economics Bulletin
摘要：In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the turnover tax.