There are various formalizations of the Alchian–Allen effect that are theorems in the mathematical sense of the word in that they have been formally proved. See

There are various formalizations of the Alchian–Allen effect that are theorems in the mathematical sense of the word in that they have been formally proved. See, e.g., http://www.cesifo-group.de/portal/pls/portal/docs/1/1219670.PDF http://www.cesifo-group.de/portal/pls/portal/docs/1/1219670.....