Results 171 to 180 of about 33,979 (212)
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The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation

, 2020
This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century.
W. Black
semanticscholar   +1 more source

Nationwide mass appraisal modeling in China: feasibility analysis for scalability given ad valorem property tax reform

Journal of Property Tax Assessment & Administration, 2020
Since 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout, has not adopted this as policy.
P. Davis   +3 more
semanticscholar   +1 more source

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

, 2020
Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives.
T. Loginova
semanticscholar   +1 more source

Specific vs. ad valorem taxation and social welfare in mixed duopoly with foreign ownership

Economic and Political Studies, 2022
In this paper, we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes. Assuming that the total output under specific and ad valorem taxation remains unchanged, we find that if ...
Mingyuan Sun   +2 more
semanticscholar   +1 more source

An Overview of Ad Valorem Taxes

SPE Annual Technical Conference and Exhibition, 1993
Summary Ad valorem taxes are property taxes generally assessed and levied at the local level. Each state usually proscribes the evaluation method, with two major approaches to oil and gas properties being common: basing the assessment on the level of prior production or using a discounted cash flow model to project the future value.
openaire   +1 more source

Ad Valorem Taxation in a Multiproduct Monopoly

The Rand Journal of Economics
We study the pass‐through of ad valorem taxes with a multiproduct monopolist. We characterize two mechanisms whereby an ad valorem tax on one good reduces all prices (Edgeworth's paradox), depending on the goods being substitutes or complements.
Anna D’Annunzio, Antonio Russo
semanticscholar   +1 more source

The Effects of Specific and Ad Valorem Taxes

The Quarterly Journal of Economics, 1968
Introduction, 198. — I. Specific tax, 198. — II. Ad valorem tax, 202. — III. Comparisons of specific and ad valorem taxes, 204. — IV. Tax burdens, 208; pure competition with pecuniary external diseconomies, 209; pure competition with real external diseconomies, 212; monopoly with fixed factor, 213; monopoly plus monopsony, 215; monopoly with other ...
openaire   +1 more source

Unit taxes andad valoremtaxes with vertically differentiated products

Applied Economics Letters, 2014
This article analyses a model in which a local monopolist that produces low-quality goods competes against a foreign competitive industry that produces a higher quality version of the goods. We use the model to analyse the welfare implications of introducing a unit tax on the local producer, relative to an ad valorem tax.
Francisco Galera   +2 more
openaire   +1 more source

Specific or ad valorem tax for an exhaustible resource?

Economics Letters, 2009
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Hung, N. M., Quyen, N. V.
openaire   +1 more source

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