Winners and losers of the COVID-19 pandemic: An excess profits tax proposal

Céline Azémar, Rodolphe Desbordes, Paolo Melindi-Ghidi and Jean-Philippe Nicolaï ()

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Abstract: In this paper, we study the gains and losses incurred during the COVID-19 pandemic. We distinguish between the effects of the pandemic and those of the health measures implemented to reduce the death toll, notably "the lockdown." Our theoretical model is focused on within-sector firm heterogeneity and involves imperfect competition in a partial equilibrium setting. A comparison between the gains and losses triggered by both the pandemic and the lockdown indicates that an excess profits tax imposed on the "winners" could partly compensate the "losers" of the same sector.

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Date: 2022
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Published in Journal of Public Economic Theory, 2022, 24, pp.1016-1038

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Related works:
Journal Article: Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal (2022)
Working Paper: Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal (2022)
Working Paper: Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal (2022)
Working Paper: Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal (2022)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03678450

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