Results 211 to 220 of about 32,793 (246)

Ad Valorem versus Unit Taxes in Oligopoly and Endogenous Market Conduct

Public Finance Review, 2013
In oligopoly, comparison of the tax pass-through favors the use of ad valorem taxes compared to unit taxes. We argue that, in addition to differences in tax pass-through, the two taxes have a dissimilar effect on firms’ strategic interaction. The anticompetitive effects of the two taxes favor unit taxes over ad valorem taxes.
openaire   +3 more sources

Relative Efficiency of AD Valorem and Unit Taxes: The Case of Endogenous Quality

Public Finance Review, 2003
This article studies the relative efficiency of unit and ad valorem taxes in a competitive market in which the quality of product is endogenous. The author finds that the relative efficiency of these two taxes depends on exactly how individuals value the quality of a product.
openaire   +2 more sources

Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model

International Tax and Public Finance, 2022
Shiou‐Yen Chu, Tsaur‐Chin Wu
semanticscholar   +1 more source

Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation

International Tax and Public Finance, 2017
Willem Sas
semanticscholar   +2 more sources

The Impact of Converting Ad－valorem Tax to Specific Tax in the Liquor Tax on The External Effects

, 2018
Juneq Lee, Eunbi Song
semanticscholar   +1 more source

Ad valorem versus per unit taxation: a perspective from price signaling

JOURNAL OF ECONOMICS, 2021
Honglin Li, Xiaolu Liu
semanticscholar   +1 more source

Taxation: Ad Valorem Taxes: Tax on Gross Earnings as Evasion of Constitutional Prohibition of Ad Valorem Taxes

Michigan Law Review, 1939
openaire   +1 more source

The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States

, 2016
D. Nerudová, Marian Dobranschi
semanticscholar   +1 more source

Comment: Will the Real Ad Valorem Tax Please Stand Up? [PDF]

Public Finance Quarterly, 1979
R.A. Musgrave, P.B. Musgrave
openaire   +1 more source

Ad Valorem and Specific Taxes: Rejoinder

The Quarterly Journal of Economics, 1940
openaire   +2 more sources