economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the …

economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the …

economies. Theories of optimal taxation conclude that these taxes are detrimental to production efficiency, when firms operate … production units. The present paper investigates the effects of taxation on production efficiency, accounting for the …

This paper analyzes the impact of taxation on economic effciency when contracts are incomplete. We assume firms operate … incompleteness. Taxation reduces incentives to pursue intra-firm coordination, thus the effciency of firm's production process under …, at a fixed integration cost. Taxation may then induce firms to change their organization at the industry equilibrium. We …

This paper analyzes the impact of taxation on economic efficiency when contracts are incomplete, firms operate in a …. Taxation reduces incentives to pursue intra-firm coordination, thus the efficiency of firm's production process under non … integration cost. Taxation may then induce firms to change their organization at the industry equilibrium. We show that a tax that …

comparison of two hypothetical regimes based exclusively on income taxation, broadly defined, and value added taxation. The model … greater neutrality of value added taxation is shown to produce gains in terms of firm efficiency in production and …

comparison of two hypothetical regimes based exclusively on income taxation, broadly defined, and value added taxation. The model … greater neutrality of value added taxation is shown to produce gains in terms of firm efficiency in production and …

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the … industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state … taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The …

different taxation schemes for casinos. The situation being considered is in a country where casinos cater exclusively to … activities of this sector under different systems of taxation. When the price of gambling is set by regulation above its … competitive level, the economic losses created by excessive investment in the sector can be reduced by taxation. A turnover tax on …

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the … industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state … taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The …