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Article Dans Une Revue Journal of Public Economic Theory Année : 2022

Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal

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Résumé

In this paper, we study the gains and losses incurred during the COVID-19 pandemic. We distinguish between the effects of the pandemic and those of the health measures implemented to reduce the death toll, notably "the lockdown." Our theoretical model is focused on within-sector firm heterogeneity and involves imperfect competition in a partial equilibrium setting. A comparison between the gains and losses triggered by both the pandemic and the lockdown indicates that an excess profits tax imposed on the "winners" could partly compensate the "losers" of the same sector.

Dates et versions

hal-03882313 , version 1 (02-12-2022)

Identifiants

Citer

Céline Azémar, Rodolphe Desbordes, Paolo Melindi-Ghidi, Jean‐philippe Nicolaï. Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal. Journal of Public Economic Theory, 2022, 24 (5), pp.1016-1038. ⟨10.1111/jpet.12589⟩. ⟨hal-03882313⟩
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