Tax policy and the financing of innovation

We study tax policy in a Schumpeterian growth model with asymmetric information in the financing of innovation. Investors cannot a priori distinguish between more or less talented entrepreneurs. Net-worth allows talented entrepreneurs to self-invest and avoid being pooled with less talented entrepre...

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Main Authors: Bryce, Luis A., Bonfatti, Roberto, Luigi, Pisano
Format: Article
Published: Elsevier 2016
Subjects:
Online Access:https://eprints.nottingham.ac.uk/31928/
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author Bryce, Luis A.
Bonfatti, Roberto
Luigi, Pisano
author_facet Bryce, Luis A.
Bonfatti, Roberto
Luigi, Pisano
author_sort Bryce, Luis A.
building Nottingham Research Data Repository
collection Online Access
description We study tax policy in a Schumpeterian growth model with asymmetric information in the financing of innovation. Investors cannot a priori distinguish between more or less talented entrepreneurs. Net-worth allows talented entrepreneurs to self-invest and avoid being pooled with less talented entrepreneurs in the credit market. Increasing net-worth boosts innovation even when financed through higher profit taxes. Taxing consumption effectively raises net-worth and subsidizes profits simultaneously. Sufficiently taxing consumption implements the social optimum free of adverse selection. If forced to tax consumption less, the government implements a second best allocation with adverse selection when boosting net-worth enough to avoid adverse selection requires taxing profits excessively.
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spelling nottingham-319282020-05-04T20:03:20Z https://eprints.nottingham.ac.uk/31928/ Tax policy and the financing of innovation Bryce, Luis A. Bonfatti, Roberto Luigi, Pisano We study tax policy in a Schumpeterian growth model with asymmetric information in the financing of innovation. Investors cannot a priori distinguish between more or less talented entrepreneurs. Net-worth allows talented entrepreneurs to self-invest and avoid being pooled with less talented entrepreneurs in the credit market. Increasing net-worth boosts innovation even when financed through higher profit taxes. Taxing consumption effectively raises net-worth and subsidizes profits simultaneously. Sufficiently taxing consumption implements the social optimum free of adverse selection. If forced to tax consumption less, the government implements a second best allocation with adverse selection when boosting net-worth enough to avoid adverse selection requires taxing profits excessively. Elsevier 2016-03 Article PeerReviewed Bryce, Luis A., Bonfatti, Roberto and Luigi, Pisano (2016) Tax policy and the financing of innovation. Journal of Public Economics, 135 . pp. 32-46. ISSN 0047-2727 Innovation; Tax policy; Asymmetric information; Adverse selection http://www.sciencedirect.com/science/article/pii/S0047272715002145 doi:10.1016/j.jpubeco.2015.12.010 doi:10.1016/j.jpubeco.2015.12.010
spellingShingle Innovation; Tax policy; Asymmetric information; Adverse selection
Bryce, Luis A.
Bonfatti, Roberto
Luigi, Pisano
Tax policy and the financing of innovation
title Tax policy and the financing of innovation
title_full Tax policy and the financing of innovation
title_fullStr Tax policy and the financing of innovation
title_full_unstemmed Tax policy and the financing of innovation
title_short Tax policy and the financing of innovation
title_sort tax policy and the financing of innovation
topic Innovation; Tax policy; Asymmetric information; Adverse selection
url https://eprints.nottingham.ac.uk/31928/
https://eprints.nottingham.ac.uk/31928/
https://eprints.nottingham.ac.uk/31928/