Results 191 to 200 of about 32,793 (246)
Some of the next articles are maybe not open access.
Journal of Property Tax Assessment & Administration, 2020
Since 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout, has not adopted this as policy.
P. Davis +3 more
semanticscholar +1 more source
Since 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout, has not adopted this as policy.
P. Davis +3 more
semanticscholar +1 more source
Specific vs. ad valorem taxation and social welfare in mixed duopoly with foreign ownership
Economic and Political Studies, 2022In this paper, we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes. Assuming that the total output under specific and ad valorem taxation remains unchanged, we find that if ...
Mingyuan Sun +2 more
semanticscholar +1 more source
, 2020
Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives.
T. Loginova
semanticscholar +1 more source
Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives.
T. Loginova
semanticscholar +1 more source
An Overview of Ad Valorem Taxes
SPE Annual Technical Conference and Exhibition, 1993Summary Ad valorem taxes are property taxes generally assessed and levied at the local level. Each state usually proscribes the evaluation method, with two major approaches to oil and gas properties being common: basing the assessment on the level of prior production or using a discounted cash flow model to project the future value.
openaire +2 more sources
Specific or ad valorem tax for an exhaustible resource?
Economics Letters, 2009Abstract Not withstanding the equivalence in static framework between an ad-valorem and a specific sale tax, this paper shows in the dynamic Hotelling model for an exhaustible resource that the ad valorem tax is definitely welfare-superior to the specific tax.
N.V. Quyen, N.M. Hung
openaire +2 more sources
Unit vs. Ad Valorem Taxes under Revenue Maximization [PDF]
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
openaire +1 more source
The Effects of Specific and Ad Valorem Taxes
The Quarterly Journal of Economics, 1968Introduction, 198. — I. Specific tax, 198. — II. Ad valorem tax, 202. — III. Comparisons of specific and ad valorem taxes, 204. — IV. Tax burdens, 208; pure competition with pecuniary external diseconomies, 209; pure competition with real external diseconomies, 212; monopoly with fixed factor, 213; monopoly plus monopsony, 215; monopoly with other ...
openaire +2 more sources
Administration and Regulation of the California Ad Valorem Taxing System
Proceedings of SPE California Regional Meeting, 1972This paper was prepared for the 43rd Annual California Regional Meeting of the Society of Petroleum Engineers of AIME to be held in Bakersfield, Calif., Nov. 8–10, 1972. Permission to copy is restricted to an abstract of not more than 300 words. Illustrations may not be copied. The abstract should contain conspicuous acknowledgment of where and by whom
Harold W. Bertholf, R.B. Campbell-Taylor
openaire +2 more sources
Ad-Valorem Platform Fees and Efficient Price Discrimination [PDF]
SSRN Electronic Journal, 2012 This article explains why platforms such as Amazon and Visa rely predominantly on ad valorem fees, fees which increase proportionally with transaction prices. It also provides a new explanation for why ad valorem sales taxes are more desirable than specific taxes.
Zhu Wang, Julian Wright
openaire +3 more sources
ON THE INCIDENCE OF AD VALOREM SEVERANCE TAXES
National Tax Journal, 1985THE tions literature and several contains less than many exact suggesdetions and s veral le s tha xact descriptions of the incidence of an ad valorem severance tax on a mineral resource levied by a state which does not dominate the production of that mineral.
openaire +2 more sources