COST-EFFICIENT TAXATION MECHANISMS

被引：0

作者：

BURKOV, VN ^{[1
]}

KHOKHLOV, VI ^{[1
]}

机构：

[1] TELEKOM CONCERN,MOSCOW,USSR

来源：

AUTOMATION AND REMOTE CONTROL | 1992年 / 53卷 / 05期

关键词：

D O I：

暂无

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

Taxation mechanisms are of central importance in a market economy. This paper examines so-called cost-efficient taxation mechanisms, i. e., mechanims that encourage producers to increase quality and reduce costs (weak cost-efficiency) and mechanisms that encourage producers to reduce prices following cost reduction even in a monopolistic setting (cost-efficiency). A general form of cost-efficient tax scales is derived for various tax systems.

引用

页码：703 / 709

页数：7