Glazer, Amihai und Konrad, Kai A.
(1999):
Taxation of rent-seeking activities.
In: Journal of Public Economics, Bd. 72, Nr. 1: S. 61-72
Externer Volltext: http://www.sciencedirect.com/science/article/pii/S004727279800084X
Abstract
We consider taxes on firms which engage in rent-seeking contests. The taxes can be on realized profits or on rent-seeking expenditures. The prize can be awarded to either the highest bidder, or to a firm with probability proportional to its share of total spending on lobbying. We find the conditions under which taxes do not reduce rent-seeking effort, generate tax revenue with no tax burden, and cause no reduction in the profits of firms.
| Dokumententyp: | Zeitschriftenartikel |
|---|---|
| Publikationsform: | Publisher's Version |
| Fakultät: | Volkswirtschaft > Lehrstühle > MPI für Steuerrecht und Öffentliche Finanzen |
| Themengebiete: | 300 Sozialwissenschaften > 330 Wirtschaft |
| JEL Classification: | D72, H21 |
| ISSN: | 0047-2727 |
| Sprache: | Englisch |
| Dokumenten ID: | 22132 |
| Datum der Veröffentlichung auf Open Access LMU: | 09. Dez. 2014, 13:35 |
| Letzte Änderungen: | 04. Nov. 2020, 13:02 |
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