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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Le choix entre taxe unitaire et taxe ad valorem
Revue française d'économie, 2003 In this paper, I propose a survey on the economic literature dealing with the balance between specific and ad vabrem taxation. Three lessons emerge from this literature. First, predominantly specific taxation leads to relatively high price and profits and a relatively low fiscal revenue.
openaire +3 more sources
Identifying an Australian ‘Shadow’ Benefit / Cost Ratio for Public Projects [PDF]
, 2009 This paper examines the social opportunity cost of a hypothetical public project in Australia and compares these values with the cost of the project as measured by factor prices.
Lawrence, Craig
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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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Sin taxes in differentiated product oligopoly: an application to the butter and margarine market [PDF]
There is policy interest in using tax to change food purchasing behaviour. The literature has not accounted for the oligopolistic structure of the industry. In oligopoly the impact of taxes depend on preferences, and how firms pass tax onto prices.
Lars Nesheim +2 more
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Tax incidence with strategic firms on the soft drink market [PDF]
, 2011 Healthier food diet is likely to prevent numerous non communicable diseases. Then there is a growing interest in evaluating the impact of food price taxation on food consumption.
Bonnet, Céline, Réquillart, Vincent
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Global shocks and fiscal stimulus: a tale of an oil-dependent-exporting country
Financial InnovationGlobal shocks potentially distort economy’s achieved equilibria. Considering the 2020 global crude oil price shock and the 2019 coronavirus disease pandemic, this study proposes an energy and environment integrated general equilibrium model to analyze ...
David Iheke Okorie, Boqiang Lin
doaj +1 more source
Impact of Carbon Tax on Renewable Energy Development and Environmental–Economic Synergies
EnergiesGlobal warming caused by greenhouse gas emissions has become a worldwide environmental problem, posing a great threat to human survival. As the world’s largest emitter of carbon dioxide, China has pledged to reach peak carbon emissions by no later than ...
Keying Feng +5 more
doaj +1 more source
Taxation in Two-Sided Markets [PDF]
Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry.
Guttorm Schjelderup +2 more
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The state of resource taxation in Australia: 'An inexcusable folly for the nation'? [PDF]
This article discusses the principal claims made for the Resource Rent Tax (RRT) by Garnaut and Clunies‐Ross (1975, 1979) relating to its efficiency and potential for generating tax revenue relative to other forms of resource taxation, and also their ...
Fraser, Rob W.
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