With non-competitive firms, a turnover tax can dominate the VAT

Arindam Das-Gupta ()
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Arindam Das-Gupta: Independent

Economics Bulletin, 2005, vol. 8, issue 9, 1-6

Abstract: In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the turnover tax.

JEL-codes: D4 H2 (search for similar items in EconPapers)
Date: 2005-09-13
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Citations: View citations in EconPapers (3)

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