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The legal incidence of ad valorem taxes matters [PDF]
Journal of Economics, 2023 AbstractIt is well known that, for a specific tax, its economic incidence does not depend on which side of the market has the legal obligation to pay the tax. In this paper, we show that, for an ad valorem tax, this legal incidence does matter for the economic incidence.
Wilfried Pauwels, Fred Schroyen
semanticscholar +5 more sources
Taxation and the sustainability of collusion: ad valorem versus specific taxes [PDF]
Journal of Economics, 2017 Assuming constant marginal cost, it is shown that a switch from specific to ad valorem taxation that results in the same collusive price has no effect on the critical discount factor required to sustain collusion.
Azacis, Helmuts, Collie, David
core +8 more sources
Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes [PDF]
SSRN Electronic Journal, 2012 This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role that
Hoffmann, Magnus, Runkel, Marco
core +10 more sources
Ad-Valorem Taxes, Prices and Content Diversification in the News Market [PDF]
Games, 2023 In this paper, we look at two research questions. First, can lower ad-valorem taxes, on the selling of news and on the selling of advertising, conduce to lower prices in the media sector? Second, can lower ad-valorem taxes stimulate firms to increase the diversity of content that they offer?
Armando J. Garcia Pires
semanticscholar +6 more sources
Corrective Ad Valorem and Unit Taxes: A Welfare Comparison [PDF]
, 2005 The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic ...
Dröge, Susanne +1 more
core +5 more sources
Failure of ad valorem and specific tax equivalence under uncertainty [PDF]
International Journal of Economic Theory, 2012 AbstractApplying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are “almost never” equivalent in the presence of uncertainty if we require ...
Goerke, Laszlo +2 more
+8 more sources
The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition [PDF]
Journal of Economics, 2004 This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al.
Philipp J. H. Schröder
core +6 more sources
Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax [PDF]
International Tax and Public Finance, 2011 This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Considering a symmetric and two-region model of tax competition, where each region is allowed to choose either unit or ad valorem tax, we ...
Hikaru Ogawa +2 more
core +2 more sources
Unit Versus Ad Valorem Taxes: Monopoly In General Equilibrium [PDF]
, 2006 We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are welfare-wise equivalent. This is contrary to all known claims.
Blackorby, Charles +3 more
+5 more sources
Ad Valorem Taxes and the Fiscal Gap in Federations [PDF]
Economics Letters, 2008 This paper investigates the implications of vertical fiscal externalities for the optimal federal tax and the sign of fiscal gap in the presence of ad valorem taxation.
Christos Kotsogiannis, Diego Martinez
core +4 more sources