Results 11 to 20 of about 28,041 (213)
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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The impact of e-cigarette taxation: a systematic review and meta-analysis on usage, pricing strategies, and public health implications [PDF]
BMC MedicineBackground E-cigarette taxation has been increasingly implemented worldwide as a fiscal and regulatory tool to curb consumption, generate revenue, and mitigate public health risks.
Quan Wang +10 more
doaj +2 more sources
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 ...
Dröge, Susanne +1 more
core +4 more sources
Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
doaj +1 more source
Tobacco Induced Diseases, 2018 Background Guidelines for implementation of the FCTC Article 6 recommend implementing specific or mixed excise systems with a minimum specific tax floor. Over recent years, many EU countries decreased the share of ad valorem excise.
Konstantin Krasovsky
doaj +1 more source
County Property Values and Tax Impacts of Florida's Citrus Industry
EDIS, 2003 Events impacting the citrus industry, such as citrus canker or increased foreign competition due to liberalization of trade barriers, may have a dramatic impact on the welfare of local communities.
Alan W. Hodges +3 more
doaj +5 more sources
The legal incidence of ad valorem taxes matters
Journal of Economics, 2023 AbstractIt is well known that, for a specific tax, its economic incidence does not depend on which side of the market has the legal obligation to pay the tax. In this paper, we show that, for an ad valorem tax, this legal incidence does matter for the economic incidence.
Wilfried Pauwels, Fred Schroyen
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Competition in unit vs. ad valorem taxes [PDF]
International Tax and Public Finance, 2001 This note shows that in the Sodrow-Miesowski-Wilson model, 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 with cobb-Douglas technology, public good provision is higher, and residents in both countries are better off, when ...
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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 ...
Goerke, Laszlo +2 more
openaire +4 more sources
Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries
PLOS Global Public Health, 2022 Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures.
Márta K. Radó +7 more
doaj +2 more sources