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Capital Taxation and Market Power


Capital Taxation and Market Power - Search eLibrary :: SSRN

In recent decades, market power has increased substantially, according to multiple measures that describe industry concentration, mark-ups, ...

Capital Taxation and Market Power - NYU Law

Increasing market power also has important implications for tax policy. Longstanding tax analyses that treat capital taxes as falling on the “normal” return to ...

Clausing: Capital Taxation And Market Power - TaxProf Blog

Full consideration of the relationship between market power and capital income suggests important implications for optimal capital taxation design.

Combating market power through a graduated U.S. corporate ...

The importance of market power today suggests that corporate tax policy should distinguish between normal returns to capital and above-normal ...

Roberts Reviews Capital Taxation and Market Power

Professor of Law Tracey Roberts reviews Capital Taxation and Market Power by Kimberly Clausing, the Eric M. Zolt Chair in Tax Law and Policy ...

Corporate Taxation and Market Power Wealth

We study the aggregate and distributional effects of corporate tax reforms when market power is heterogeneous across sectors and firms.

Capital Taxation and Market Power - ResearchGate

Download Citation | On Jan 1, 2023, Kimberly A. Clausing published Capital Taxation and Market Power | Find, read and cite all the research you need on ...

Lessons From the 2017 Tax Law for the Future of U.S. Corporate ...

Kimberly A. Clausing, “Capital Taxation and Market Power,” Tax Law Review, Vol. 77, Spring 2024. See also Edward G. Fox and Zachary D ...

Tax Policy as Competition Policy: Reimagining how the US tax code ...

Excessive market power by dominant corporations is widely decried across the political divide. Federal and state antitrust agencies have begun to reclaim ...

Combating market power through a graduated U.S. corporate ...

This issue brief has been excerpted with minor modifications from a more extensive treatment of these issues in “Capital Taxation and Market ...

Taxation and market power - SSOAR

3 Moreover, the question of pass-through of cost increases— whether tax induced or not— is a key question for practitioners in capital markets, and the ...

OPTIMAL TAXATION AND MARKET POWER - Jan Eeckhout

output with the distortions from market power as well as the desire to restore equity. The effect of correct- ing the externality from ...

The Rise of Market Power and the Macroeconomic Implications Jan ...

17Profits do not necessarily derive exclusively from market power. There could be capital market imperfections ... –Corporation Income Tax Returns ...

Tax Incidence, Market Power, and Bargaining Structure - jstor

price-cost equation. Let g(Y) be the amount of labour needed to produce output Y, given the capital stock i.e. short-run conditional labour demand.

Optimal Sin Taxation and Market Power

Since profits mainly accrue to the rich, this is partially mitigated under social preferences for equity. Overall, ignoring market power when setting tax policy ...

Discussion of "Market Power and Income Taxation" by L. Kaplow ...

• General production function with capital and capital income taxes. =⇒ Always possible to compensate economic disruptions. • Paper characterizes ...

Billionaire market power: How could an individual wealth tax curb ...

The effective taxation of the firms themselves would not change whatsoever, and all else being equal, the after-tax profits would not either – ...

The Rise of Corporate Market Power and its Macroeconomic Effects in

Under this definition, a firm's market power can be measured through its markup, defined as the ratio of price to marginal cost. This is the main measure used ...

Does the US Tax Code Encourage Market Concentration? An ...

But as our analysis shows, the capital expenditures of large corporations tend to decrease, not increase, when their tax advantage grows.

Who Benefits from Payroll Tax Cuts? Market Power, Tax Incidence ...

This study broadens the analysis by incorporating understudied mar- gins of adjustment such as capital, profits, and revenue. Interpreting the capital response ...