Taxes and industrial structure

Peter Temin

Business History, 2019, vol. 61, issue 7, 1144-1157

Abstract: Microeconomics assumes that business firms respond to changing costs and prices. Taxes impose costs of businesses, and tax breaks help industries grow. This paper discusses the dynamics of government actions, drawing on the end of the Bell System in the 1970s, and then reviews the history of tax breaks to a variety of large industries, from the oil industry to finance and real estate. It closes by placing the whole discussion in the framework of corruption as it should be defined, not as the Supreme Court defines it now.

Date: 2019
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DOI: 10.1080/00076791.2018.1519550

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