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La participación de las rentas del trabajo en los ingresos fiscales en España es superior a la participación de las rentas laborales en la renta nacional. Dado que la participación de las rentas laborales en la renta nacional es constante, la única manera de aproximar estas participaciones...
Persistent link: https://www.econbiz.de/10005419009
In 1946, Coase rejected Hotelling-Lerner's solution for financing a nationalized monopoly on the grounds that any tax structure could distort relative prices. In monopoly where two-part tariffs are infeasible, Coase suggested average cost pricing as a noninfenor solution to the above policy....
Persistent link: https://www.econbiz.de/10011135563
. This paper explores the effect of a tax reform which shifts from specific to value added taxation in a general equilibrium model with imperfect competition (both Cournot and Free Entry Oligopoly). Such tax reform is characterized through a rate of substitution between taxes. This...
Persistent link: https://www.econbiz.de/10005770939