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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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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Competition in Unit vs. Ad Valorem Taxes [PDF]
International Tax and Public Finance, 2004 This paper shows that in a standard model of tax competition, the Nash equilibrium in capital taxes depends on whether these taxes are unit (as assumed in the literature) or ad valorem (as in reality). In a symmetric version of the model, general results are established: taxes and public good provision are both higher, and residents in all countries ...
Ben Lockwood
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Projected health and economic impacts of sugar-sweetened beverage taxation in Germany: A cross-validation modelling study. [PDF]
PLoS Medicine, 2023 BackgroundTaxes on sugar-sweetened beverages (SSBs) have been implemented globally to reduce the burden of cardiometabolic diseases by disincentivizing consumption through increased prices (e.g., 1 peso/litre tax in Mexico) or incentivizing industry ...
Karl M F Emmert-Fees +10 more
doaj +2 more sources
Failure of Ad Valorem and Specific Tax Equivalence Under Uncertainty [PDF]
International Journal of Economic Theory, 2012 AbstractApplying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are “almost never” equivalent in the presence of uncertainty if we require ...
Laszlo Goerke +2 more
+9 more sources
Smokeless tobacco excise taxes in the US: Standardizing the measurement for empirical analysis [PDF]
Preventive Medicine ReportsIntroduction: The effect of smokeless tobacco (SLT) taxes on SLT use has received relatively little research attention in the US compared to the extensive focus on cigarette and e-cigarette taxation. The scarcity of SLT literature is partially due to the
Yanyun He +3 more
doaj +2 more sources
On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets [PDF]
SSRN Electronic Journal, 2009 A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets.
Hans Jarle Kind +2 more
+11 more sources
Unit versus ad valorem taxes: Monopoly in general equilibrium [PDF]
Journal of Public Economics, 2006 Abstract We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are equivalent on the set of Pareto optima.
Charles Blackorby, Sushama Murty
+6 more sources
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.
Muhammad Diaz Arda Kusuma, Vid Adrison
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Corrective Ad Valorem and Unit Taxes: A Welfare Comparison [PDF]
, 2005 The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic ...
Susanne Dröge, Philipp J. H. Schröder
core +5 more sources