Results 181 to 190 of about 33,979 (212)

ON THE INCIDENCE OF AD VALOREM SEVERANCE TAXES

National Tax Journal, 1985
THE tions literature and several contains less than many exact suggesdetions and s veral le s tha xact descriptions of the incidence of an ad valorem severance tax on a mineral resource levied by a state which does not dominate the production of that mineral.
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On the Incidence of an Ad Valorem Tax: The Adoption of VAT in the UK and Cost Pass Through by English Football Clubs

The Economist, 2020
Stefan Szymanski
semanticscholar   +2 more sources

The Effects of Ad Valorem and Specific Taxes on Prices

The Quarterly Journal of Economics, 1965
Introduction, 649. — I. Specific taxes, 651. — II. Ad valorem taxes, 653.— III. Ad valorem versus specific taxes, 655. — IV. Conclusion, 655.
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Ad valorem platform fees, indirect taxes, and efficient price discrimination

The RAND Journal of Economics, 2017
This article explains why platforms such as Amazon and Visa rely predominantly on ad valorem fees, fees which increase proportionally with transaction prices. It also provides a new explanation for why ad valorem sales taxes are more desirable than specific taxes.
Zhu Wang, Julian Wright
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Comparative Analysis of Specific and Ad Valorem Commodity Taxes: Welfare Analysis of Tax Rate Combination and Optimal Commodity Taxes

New Frontiers in Regional Science: Asian Perspectives, 2022
M. Kunizaki, Kazuyuki Nakamura, Naoki Kakita   +2 more
semanticscholar   +1 more source

Ad Valorem Tax Analysis Versus Ad Valorem Taxes: an Unnoted Inconsistency

Public Finance Quarterly, 1979
George P. Lephardt, T.Norman Van Cott
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Unit versus ad valorem tax comparisons in a simple New Keynesian dynamic stochastic general equilibrium model

Eurasian Economic Review, 2018
Kazuki Hiraga
semanticscholar   +2 more sources

Ad Valorem Taxes: Final Comment

Public Finance Quarterly, 1979
George P. Lephardt, T.Norman Van Cott
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Unit Vs. Ad Valorem Taxes in Multi-Product Cournot Oligopoly [PDF]

, 2007
The welfare dominance of ad valorem taxes over unit taxes in a single-market Cournot oligopoly is well-known. This article extends the analysis to multi-market oligopoly. Provided all ad valorem taxes are positive, unit costs are constant, firms are active in all considered markets, and a representative consumer has convex preferences, it is shown that
Lapan, Harvey E., Hennessy, David A.
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Ad Valorem and Unit Taxes Compared

The Quarterly Journal of Economics, 1953
D. B. Suits, R. A. Musgrave
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