Tobacco taxes: a win-win strategy for public health and government revenue in Kenya
Tobacco Induced Diseases, 2018 Background and challenges to implementation Kenya's excise tax system has changed over the years from specific taxes to ad-valorem, hybrid, tiered system and eventually a uniform specific rate for all tobacco products.
Emmah Wanyonyi, Maria Carmona
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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
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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.
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On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets [PDF]
A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes.
Kind, Hans Jarle +2 more
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The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry [PDF]
, 1998 Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition.
Delipalla, Sophia, O'Donnell, Owen
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Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France [PDF]
Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger increase of prices than ad valorem consumption taxes.
Clément Carbonnier
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Simulation models of sugary drink policies: A scoping review
PLoS ONE, 2022 Introduction Simulation modeling methods are an increasingly common tool for projecting the potential health effects of policies to decrease sugar-sweetened beverage (SSB) intake.
Natalie Riva Smith +4 more
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Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination [PDF]
In this paper it is analysed, how, under price discrimination, the tax burden is shared between the distinct consumer groups. Unit and ad valorem taxes are compared, revealing an impossibility of fiscal discrimination with regard to price changes ...
Jörg Plewka
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Wine Taxes, Production, Aging and Quality [PDF]
We consider the impact of taxes on the quantity and quality produced of goods, such as wine, for which market value accrues with age by a competitive producer. Any pair of taxes that includes a volumetric sales tax and any one of three other types of tax
Jeffrey LaFrance +2 more
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The balance between specific and ad valorem taxation [PDF]
A recurring issue in indirect tax design — most obviously, but not only, for goods traditionally subject to heavy excises — is the appropriate balance between specific and ad valorem taxation.
Michael Keen
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