Results 201 to 210 of about 32,793 (246)

Unit taxes andad valoremtaxes with vertically differentiated products

Applied Economics Letters, 2014
This article analyses a model in which a local monopolist that produces low-quality goods competes against a foreign competitive industry that produces a higher quality version of the goods. We use the model to analyse the welfare implications of introducing a unit tax on the local producer, relative to an ad valorem tax.
Juan Carlos Molero, Pedro Mendi, Francisco Galera   +2 more
openaire   +2 more sources

The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition [PDF]

International Tax and Public Finance, 2008
The ad valorem versus unit tax debate has traditionally emphasized tax yield. On this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings including Dixit–Stiglitz monopolistic competition. However, in a number of policy fields such as environmental, health, and trade economics, policy
Dröge, Susanne, Schröder, Philipp J.H.
openaire   +2 more sources

Comparing ad valorem and specific taxes with corporate social responsibility

Journal of Public Economic Theory
This paper examines the welfare ranking of indirect tax systems with corporate social responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR asymmetries both play important roles.
Po‐Yuan Hsiao, K. L. Glen Ueng, Cheng‐Hau Peng, Horn-in Kuo   +3 more
semanticscholar   +1 more source

The Effects of Ad Valorem and Specific Taxes on Prices

The Quarterly Journal of Economics, 1965
Introduction, 649. — I. Specific taxes, 651. — II. Ad valorem taxes, 653.— III. Ad valorem versus specific taxes, 655. — IV. Conclusion, 655.
openaire   +2 more sources

A Pareto comparison of ad valorem and unit taxes in noncompetitive environments

Journal of Public Economics, 1994
Abstract A literature that began with Wicksell (1896) has shown that an ad valorem tax is welfare superior to an equal-yield unit tax in both monopoly and oligopoly markets. This paper proves a stronger result: for any unit tax imposed on a monopoly, there exists an ad valorem tax that Pareto dominates it — that produces larger profit, tax revenue ...
Susan Skeath, Gregory A. Trandel
openaire   +2 more sources

Ad valorem tax versus tax per unit of output in a Bertrand competition with strictly increasing marginal cost

Indian Economic Review, 2023
Amarjyoti Mahanta
semanticscholar   +1 more source

On the Incidence of an Ad Valorem Tax: The Adoption of VAT in the UK and Cost Pass Through by English Football Clubs

The Economist, 2020
Stefan Szymanski
semanticscholar   +2 more sources

Comparative Analysis of Specific and Ad Valorem Commodity Taxes: Welfare Analysis of Tax Rate Combination and Optimal Commodity Taxes

New Frontiers in Regional Science: Asian Perspectives, 2022
M. Kunizaki, Kazuyuki Nakamura, Naoki Kakita   +2 more
semanticscholar   +1 more source

The Effects of Ad Valorem and Specific Taxes on Prices: Comment

The Quarterly Journal of Economics, 1967
In teaching that old game, "ad valorem versus specific taxes," it is a temptation to introduce the new rules recently proposed by Paul Taubman in this Journal.' The play seems faster because Taubman uses the assumption of constant elasticity of demand to derive results simultaneously for firms which follow percentage markup pricing and those which seek
openaire   +2 more sources

Unit versus ad valorem tax comparisons in a simple New Keynesian dynamic stochastic general equilibrium model

Eurasian Economic Review, 2018
Kazuki Hiraga
semanticscholar   +2 more sources