Browsing Discussion papers (SAM) by Subject "imperfect competition"
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Capital taxation and imperfect competition : ACE vs. CBIT
(Discussion paper;32/14, Working paper, 2014-11)This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ... -
Tax responses in platform industries
(Discussion paper, Working paper, 2009-07)Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result ...