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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
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The Impact of Converting Ad－valorem Tax to Specific Tax in the Liquor Tax on The External Effects
, 2018Juneq Lee, Eunbi Song
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Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
International Tax and Public Finance, 2022Shiou‐Yen Chu, Tsaur‐Chin Wu
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Sales Tax: Specific or Ad Valorem Tax for a Non-renewable Resource?
2009This 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
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Ad valorem versus per unit taxation: a perspective from price signaling
JOURNAL OF ECONOMICS, 2021Honglin Li, Xiaolu Liu
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Ad Valorem and Specific Taxes: Rejoinder
The Quarterly Journal of Economics, 1940openaire +1 more source
VALUATION OF RAILROADS FOR AD VALOREM TAX PURPOSES*
The Journal of Finance, 1957openaire +1 more source