Results 91 to 100 of about 32,793 (246)
Do Taxes Produce Better Wine? [PDF]
Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality.
Martin Ljunge
core
Land and Residential Property Taxation Model. Concept of Tax Zoning in Municipalities
Real Estate Management and ValuationAnalysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however,
Felis Paweł +4 more
doaj +1 more source
Науковий вісник Мукачівського державного університету. Серія Економіка, 2019 Tobacco smoking is recognized as an epidemic of global scale. The state tobacco control policy provides legislative regulation and effective control measures on tobacco consumption, among which excise policy is considered as the most effective means of ...
Zoriana Mysak
doaj +1 more source
Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market [PDF]
In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly competitive markets and is without impact in a competitive world ...
Laszlo Goerke
core
Taxation and the Sustainability of Collusion: Ad Valorem versus Specific Taxes [PDF]
, 2014 Assuming constant marginal cost, it is shown that a switch from specific to ad valorem taxation has no effect on the critical discount factor required to sustain collusion.
Azacis, Helmuts, Collie, David R.
core
Proposition 13 and the California Fiscal Shell Game [PDF]
, 2009 We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in
McCubbins, Colin H. +1 more
core +3 more sources
Corrective Ad Valorem and Unit Taxes: A Welfare Comparison [PDF]
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 ...
Philipp J. H. Schröder, Susanne Dröge
core
International Journal of Behavioral Nutrition and Physical Activity, 2019 Background The World Health Organization has advocated for sugar-sweetened beverage (SSB) taxes as part of a broader non-communicable disease prevention strategy, and these taxes have been recently introduced in a wide range of settings. However, much is
Miriam Alvarado +7 more
doaj +1 more source
The Efficiency of Indirect Taxes under Imperfect Competition [PDF]
This paper considers the relative efficiency of ad valorem and unit taxes in imperfectly competitive markets. We provide a simple proof that ad valorem taxes are welfare-superior to unit taxes in the short run when production costs are identical across ...
Andre de Palma +2 more
core
Unit Versus Ad Valorem Taxes: The Private Ownership of Monopoly In General Equilibrium [PDF]
Employing a general equilibrium framework, Blackorby and Murty [2007] prove that, with a monopoly and under one hundred percent profit taxation and uniform lump-sum transfers, the utility possibility sets of economies with unit and ad valorem taxes are ...
Charles Blackorby, Sushama Murty
core