The Size Distribution of Firms, Cournot, and Optimal Taxation /

Tax laws and administrations often treat different size firms differently. There is, however, little research on the consequences. As modeled here, oligopolists with different efficiencies determine the size distribution of firms. A government that maximizes a weighted sum of consumer surplus, profi...

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Bibliographic Details
Main Author: Gersovitz, Mark
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2006.
Series:IMF Working Papers; Working Paper ; No. 2006/271
Online Access:Full text available on IMF