revenue from the graduate tax. -- Human capital investment ; educational risk ; wage risk ; learning effort ; graduate …

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 …

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a …

level of direct regulation alters the optimal externality tax. -- externalities ; Pigouvian taxes ; regulations …

. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards … profit tax rate changes. This paper sets out to fill part of the void. We implement a simple tax system and focus on risky … hence cause distortions. We analytically identify a set of neutral tax rates (tax regimes) that preserve the critical post-tax …

A digressive tax like a variable rate sales tax or a tax on price gives firms an incentive for expanding output. Thus …, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse a tax on … price with respect to efficiency and practical policy appeal. Using a tax on price in combination with ad valorem taxation …

A digressive tax such as a variable rate sales tax or a tax on price gives firms an incentive for expanding output …. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse … a tax on price with respect to efficiency and practical policy appeal. In particular, we show how tax reforms based only …

opposite effects; it increases prices and leads to lower sales. This is not true for ebooks, but a low-tax policy is still …