การใช้ภาษีตามมูลค่าควบคู่กับภาษีเฉพาะสามารถนำไปสู่ผลลัพธ์อันพึงปรารถนาในตลาดผู้ขายน้อยรายได้อย่างไร: บทสำรวจทางทฤษฎี(HOW AD VALOREM AND SPECIFIC TAXES COMBINATION CAN YIELD THE DESIRED OUTCOME IN AN OLIGOPOLY: A THEORETICAL EXPLORATION) [PDF]
บทความวิจัยนี้นำเสนอผลการสำรวจทางทฤษฎีในการใช้ภาษีตามมูลค่า (Ad Valorem Tax) และภาษีเฉพาะ (Specific Tax) หรือ “ภาษีแบบต่อหน่วย” (Unit Tax) กับสินค้าในระบบตลาดที่มีการแข่งขันไม่สมบูรณ์ เช่น สินค้าในอุตสาหกรรมเครื่องดื่มมึนเมาและสินค้าสาธารณูปโภค ข ...
พิชัยสนิธ, เอื้อมพร
core +1 more source
Effects of ad-valorem taxes on location decision under free entry Cournot oligopoly
Yeung‐Nan Shieh
openalex +2 more sources
Tax Responses in Platform Industries [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
core
New Evidence of the Effect of Transaction Costs on Residential Mobility [PDF]
Transaction costs have attracted considerably attention in the theoretical literature on residential mobility. In many European countries, these costs mainly consist of ad-valorem transaction costs.
Leuvensteijn, Michiel van+1 more
core +5 more sources
Building upon the sugar beverage tax in Mexico: a modelling study of tax alternatives to increase benefits. [PDF]
Salgado Hernández JC+5 more
europepmc +1 more source
Environmental costs of residuals: a characterization of efficient tax policies [PDF]
Durable goods leave residuals after being retired from use. If the environmental costs of the residuals are external to consumers and producers of the good, then overproduction and excess residuals will result. Ad valorem taxes are show to be ineffective
Ocaña Pérez de Tudela, Carlos+1 more
core +1 more source
Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets [PDF]
Henry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land lying under buildings is difficult to estimate and does not ...
Alex Anas
core
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
core
Ad valorem taxation, equalisation and commuting in a federation: Horizontal and vertical tax externalities revisited [PDF]
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate ...
Sas, Willem
core
Health and economic impacts of introducing specific excise tax to waterpipe tobacco in Egypt: a simulation model of simple and mixed tax policy approaches. [PDF]
Mostafa A+7 more
europepmc +1 more source