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MONOPOL HALİNDE VERGİNİN İN'İKASI

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 1961
Author Name
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Abstract (Original Language): 
Bu konuşmada monopol halinde, istihsal birimi, harcama ve kâr üzerinden alman vergilerin müstehlike inikas ihtimalleri üzerinde duracağım. Konu geleneksel şekilde kısmî tahlil çerçevesi içinde incelenecek, inikasın yol açacağı harcama değişmeleri ve gelir akımlarının vergi konduktan sonraki ilk firma dengesini etkilemiyeceği farzedilecektir. Yine, monopolcünün gerek vergi konmadan evvel, gerekse vergi konduktan sonra kârını azamîleştirmeye çalışacağı, tutarlı hareket edeceği farzedilecektir.
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REFERENCES

References: 

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3) COURNOT, A., «Of Monopoly and of the Influence of Taxation on Commodities Produced Under a Monopoly,» Readings in the Economics of Taxation (Musgrave R.A. and Shoup, G.S.), 1959, içinde s. 240.
4) D ALTON, H.( Public Finance, 7 th edition, 1932, Chap. VII, VIII.
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8) G AR VER, R.J., «The Effect of Taxation on a Monopolist,» American Economic Review, XXII (1932), S. 463.
9) GILBERT, D.W., «The Shifting of Sales Taxes,» Quarterly Journal of Economics, LIII (1938-39), s. 275.

10) HOTELLING, H., «Edgeworth's Taxation Paradox and the Nature of Demand and Supply Functions,» Journal of Political Economy, XL (1932), s. 577.
11) JASTRAM, R.W., «The Shifting of Sales Taxes,» Quarterly Journal of Economics, LIV (1939-40), s. 673.
12) KENDRIC, M.S., «Incidence and Effects of Taxation,» American Eco¬nomic Review, XXVII ( 1937 ), s. 725.
13) MERlNG, V., The Shifting and Incidence of Taxation, 1942, Part I, Chap. III.
14) MUSGRAVE, R.A., The Theory of Public Finance, 1959, Chap. 13.
15) PRASAD, P.H., «Note on Incidence under Monopoly,» Public Finance, XIV (199), s. 85.
16) PRICHARD, L.J., «The Effects of Specific and Ad Valorem Taxes,» Quarterly Journal of Economics, LVIII (1943-44), s. 149.
17) SELIGMAN, E.R., The Shifting and Incidence of Taxation, 4th Ed., 1921.
18) SUITS, D.B,, and MUSGRAVE, R.A., «Ad Valorem and Unit Taxes Compared,^ Quarterly Journal of Economics, LXVII (1953), s. 598.
19) TABATONI, P., «Concepts et Méthode dans la Théorie de l'incidence des Impôts,» Revue de Science et de Législation Financière, 1952, s. 707.
20) WICKSELL, K., «Taxation in thé Monopoly Case,» Readings im, the Economies of Taxation (Musgrave, R. A. and Shoup, C.S.,) 1959, içinde s. 256

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