Optimal corporation tax: an I.O. approach

Theory predicts that optimal effective corporation tax rates will be negatively related to industry specific sunk costs, and hence industry concentration. Governments should tax industries with monopolistic power softly. Evidence suggests that this Schumpeterian (1942) principle of corporate taxation was used widely across industries in France, Italy and the UK in the 1990s.

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Year of publication:	2006-02
Authors:	Colombo, Luca ; Labrecciosa, Paola ; Walsh, Patrick Paul
Institutions:	London School of Economics (LSE)
Subject:	Effective Corporation Tax Rate \| Industry Sunk Costs \| Industry Concentration

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Extent:	application/pdf
Series:	LSE Research Online Documents on Economics.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series EI, 42 20 pages
Classification:	L52 - Industrial Policy; Sectoral Planning Methods ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010745634