Results 181 to 190 of about 28,041 (213)

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

Public Finance Quarterly, 1979
George P. Lephardt, T.Norman Van Cott
openaire   +1 more source

Ad Valorem Taxes: Final Comment

Public Finance Quarterly, 1979
George P. Lephardt, T.Norman Van Cott
openaire   +1 more source

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, K. L. Glen Ueng, Cheng‐Hau Peng, Horn‐In Kuo   +3 more
openaire   +2 more sources

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.
openaire  

Ad Valorem and Unit Taxes Compared

The Quarterly Journal of Economics, 1953
D. B. Suits, R. A. Musgrave
openaire   +1 more source

Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax

International Tax and Public Finance, 2023
Toshiki Tamai
exaly  

On Some Non-Equivalence Results of Ad Valorem Tax (2005) [PDF]

, 2005
The international experience shows a variety of approaches to the organization and degree of decentralization in tax administration. It is quite common to observe, even in countries that are otherwise significantly decentralized as is the case in the Scandinavian Countries, a highly centralized organization of tax administration.
Sally Wallace, Daoshu Wang, Yongsheng Xu
openaire  

Ad Valorem and Specific Taxes

The Quarterly Journal of Economics, 1940
openaire   +1 more source

Socio-economic and environmental impacts of the iron ore resource tax reform in China: A CGE-based analysis

Resources Policy, 2020
Hong-Dian Jiang, Qiao-Mei Liang
exaly  

Sales Tax: Specific or Ad Valorem Tax for a Non-renewable Resource?

2009
This paper shows that for a time-independent specific tax and a time-independent ad valorem tax that induce the same competitive equilibrium in the Hotelling model of resource extraction, the ad valorem tax yields a higher level of discounted tax revenues than the specific tax.
Nguyen Manh Hung, Nguyen Van Quyen
openaire   +1 more source