This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to … find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1 …

burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non … would change compared with a sector-neutral tax system which assures an identical effective tax burden on both sectors. Our …

oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …

contrast, the tax influence on the benefits of a SOP remains widely unperceived. This article deals with both cost and benefit … and shareholders can be quantified. Comparing the results in a tax-free world to the results taking into account different … levels of taxation several tax-induced incentive distortions can be identified. …

The paper uses both the single rotation and ongoing rotation framework to study the impact of yield tax, lump-sum tax …, cash flow tax and tax on interest rate earnings on the privately optimal rotation period when forest value growth is … stochastic and forest owners are either risk neutral or risk averse. In the case of risk-neutral forest owner higher yield tax …

investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a … of all parameters under consideration. On average, a domestic minimum tax and a time limit on loss carryforwards tend to …