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
Armando José Garcia Pires
doaj +4 more sources
Estimated reduction in obesity prevalence and costs of a 20% and 30% ad valorem excise tax to sugar-sweetened beverages in Brazil: A modeling study. [PDF]
PLoS MedicineBackgroundThe consumption of sugar-sweetened beverages (SSBs) is associated with obesity, metabolic diseases, and incremental healthcare costs. Given their health consequences, the World Health Organization (WHO) recommended that countries implement ...
Ana Basto-Abreu +4 more
doaj +5 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 ...
Nobuo Akai +2 more
core +6 more sources
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax [PDF]
International Tax and Public Finance, 2023 This paper examines the endogenous choice of unit and ad valorem taxes in a model of tax competition with unemployment. Governments maximize objective functions that are a weighted sum of regional welfare and revenue. In the tax competition model, a high
Yuya Kikuchi, Toshiki Tamai
core +4 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 +9 more sources
Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax [PDF]
Real Estate Management and Valuation, 2018 The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation.
Gnat Sebastian
doaj +3 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.
Helmuts Āzacis, David R. Collie
core +9 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
Magnus Hoffmann, Marco Runkel
core +10 more sources
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
openalex +3 more sources
The legal incidence of ad valorem taxes matters [PDF]
Social Science Research Network, 2023 It 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 ...
Wilfried Pauwels, Fred Schroyen
openalex +2 more sources