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A welfare comparison of ad valorem and unit tax regimes
International Tax and Public Finance, 2016This 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.
Magnus Hoffmann, M. Runkel
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When ad valorem tax prevails in international tax competition
International Review of Economics & Finance, 2016Abstract 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
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A comparison of Ad valorem and per unit taxes in regulated monopolies
Atlantic Economic Journal, 1994 This paper compares the output and revenue effects in the rate-of-return regulated monopoly model. Both the ad valorem and the unit tax generally decrease the use of capital, and as such, reduce the output and raise the price. In addition, it is shown that Suits and Musgrave's conclusion of higher revenue of an ad valorem tax at a given output can ...
Chin W. Yang, John A. Fox
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Comparing Specific and Ad Valorem Pigouvian Taxes and Output Quotas
Southern Economic Journal, 1996 When the production or use of a good creates an external cost, an unregulated market produces a socially-inefficient quantity of output. One remedy for this inefficiency is to impose a Pigouvian tax equal to the marginal external damage associated with the good.
Mark Dickie, Gregory A. Trandel
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Ad Valorem and Unit Taxes Compared
The Quarterly Journal of Economics, 1953 Daniel B. Suits, Richard A. Musgrave
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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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Ad Valorem Taxes: Final Comment
Public Finance Quarterly, 1979 George P. Lephardt, T. Norman Van Cott
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, 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
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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