Ad valorem tax - Open Access .click

International Review of Economics & Finance, 2016
Abstract The studies on capital tax competition have assumed that the governments compete for mobile capital in unit tax, and this assumption is partially justified by Lockwood (2004) , which proves that unit tax competition is always welfare superior to ad valorem tax competition within a framework of symmetric tax competition.
Hikaru Ogawa
openaire +2 more sources

A welfare comparison of ad valorem and unit tax regimes

International Tax and Public Finance, 2015
This paper strives to merge two strands of the literature. The first group of papers compares ad valorem and unit taxes in a tax competition framework in terms of welfare. The second group of papers regards capital income taxes as a conjunction of taxes on pure profits and taxes on capital income.
Hoffmann, Magnus, Runkel, Marco
semanticscholar +4 more sources

Comparing ad valorem and specific taxes with corporate social responsibility

Journal of Public Economic Theory
AbstractThis paper examines the welfare ranking of indirect tax systems with corporate social responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR asymmetries both play important roles. If the cost‐efficient firm has a higher CSR level, the standard result in traditional tax theory is sustainable.
Po‐Yuan Hsiao +3 more
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tax reform
public economics
microeconomics

business
mathematics
tax revenue

welfare
law and economics
market economy