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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, profits, and tax receipts can tax firms with different efficiencies differently and provides a reference point for other, more restricted differential tax systems. Taxes include a specific sales tax, an ad valorem sales tax, and a profits tax with imperfect deductibility of capital cost, and a combination of the last two. In general there is a pattern of tax rates by efficiency of firm. It is heavily dependent on the social valuation of tax receipts. Analytic and simulation results are provided. When both ad valorem taxes and the imperfect profits tax are combined, simulations suggest that the former rate is higher and the latter rate is lower for relatively inefficient firms.

Electronic books. -- local. --- Industrial organization (Economic theory). --- Taxation. --- Management --- Business & Economics --- Industrial Management --- Industrial organization (Economic theory) --- Industrial economics --- Market structure --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Microeconomics --- Finance, Public --- Revenue --- Finance: General --- Taxation --- Taxation, Subsidies, and Revenue: General --- Tax Law --- General Financial Markets: General (includes Measurement and Data) --- Efficiency --- Optimal Taxation --- Public finance & taxation --- Taxation & duties law --- Finance --- Income tax systems --- Tax law --- Competition --- Optimal taxation --- Tax administration core functions --- Income tax --- Tax administration and procedure --- Law and legislation --- Cameroon

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This volume, first published in 1982, is a collection of original essays written to honour Professor W. Arthur Lewis, 1979 co-winner of the Nobel Prize in economics. The authors, an international group of distinguished scholars, address a varied set of specific issues reflecting Professor Lewis' research interests, covering topics which include: technological change in agriculture, analyses of unemployment and income distribution, the role of government policy in the development process, the historical record of development, and the relationship between developed and developing nations.

Economic development. --- Economics. --- Lewis, W. Arthur

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International finance --- Developing countries: economic development problems

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The authors argue that the academic literature, both qualitative and quantitative, has mislabeled most episodes of large-scale violence in Africa as civil war; these episodes better fit their concept of regional war complexes. The paper seeks to highlight the fundamental flaws in the conception of civil war in the econometric literature and their implications for econometric specification and estimation, problems that this literature is inherently incapable of rectifying. The authors advocate the comparative study of regional war complexes in Africa based on historical narratives.

Armed Conflict --- Civil War --- Finance and Financial Sector Development --- Guerillas --- Hazard Risk Management --- International Affairs --- Macroeconomics and Economic Growth --- Peace & Peacekeeping --- Post Conflict Reconstruction --- Post Conflict Reintegration --- Regional War --- Violence --- Africa

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