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Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia
Journal of Tax ReformThe challenge of controlling cigarette consumption remains significant, leading governments worldwide to implement excise taxes on tobacco products through ad valorem or specific systems. This study examines the relationship between various excise tax systems and price variability in Indonesia. Using transactional excise data from 2005 to 2017 obtained
Muhammad Diaz Arda Kusuma, Vid Adrison
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Unit vs. Ad Valorem Taxes under Revenue Maximization
SSRN Electronic Journal, 2014 We compare unit and ad valorem commodity tax regimes under the “Leviathan hypothesis” that the government seeks to maximize tax revenue. We show that the ad valorem tax regime welfare-dominates the unit tax regime if and only if the economy exhibits “ad valorem under-shifting” in response to a change in the tax level.
Germain Gaudin, Alexander White
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Unit tax versus ad valorem tax: A tax competition model with cross-border shopping [PDF]
Journal of Public Economics, 2013 Abstract Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. This study shows that governments endogenously choose the ad valorem tax method not because of a classic welfare reason, but because it is a good strategy to compete for mobile ...
Hikaru Ogawa, Hiroshi Aiura
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Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax [PDF]
International Tax and Public Finance, 2023 Yuya Kikuchi, Toshiki Tamai
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The optimal specific or ad valorem tax when the other tax is exogenously imposed in a free‐entry Cournot oligopoly market [PDF]
Bulletin of Economic Research, 2023 This study examines how optimal specific or ad valorem taxation in a free‐entry Cournot oligopoly market is affected by a change in another exogenously given tax.
Kojun Hamada +2 more
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Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax [PDF]
International Tax and Public FinanceYuya Kikuchi, Toshiki Tamai
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Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising [PDF]
International Tax and Public Finance, 2022 I extend the theory of tax incidence under Cournot-Nash oligopolistic competition to study the effects of an ad valorem sales tax on Web services that are provided free of charge to users, and produce advertising space sold to businesses.
Diego d’Andria
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Technology Choice and Unit vs Ad Valorem Tax [PDF]
, 2012 This paper compares the effects of unitary and ad valorem taxes in a homogeneous good market where two technologies are freely available. We find that, both in monopolies and Cournot oligopolies, unit taxes may be welfare superior to ad valorem taxes.
Francisco Galera +2 more
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PLoS MedicineBackground The consumption of sugar-sweetened beverages (SSBs) is associated with obesity, metabolic diseases, and incremental healthcare costs. Given their health consequences, the World Health Organization (WHO) recommended that countries implement ...
Ana Basto‐Abreu +4 more
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, 2017 This paper compares ad-valorem and specific taxation in models where a representative consumer with an exogenous income has both a quality and a quantity choice under perfect competition.
Takuya Obara, Shuichi Tsugawa
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