Identifying an Australian ‘Shadow’ Benefit / Cost Ratio for Public Projects [PDF]
, 2009 This paper examines the social opportunity cost of a hypothetical public project in Australia and compares these values with the cost of the project as measured by factor prices.
Lawrence, Craig
core +2 more sources
Sin taxes in differentiated product oligopoly: an application to the butter and margarine market [PDF]
There is policy interest in using tax to change food purchasing behaviour. The literature has not accounted for the oligopolistic structure of the industry. In oligopoly the impact of taxes depend on preferences, and how firms pass tax onto prices.
Lars Nesheim +2 more
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Unit Versus Ad Valorem Taxes: The Private Ownership of Monopoly In General Equilibrium [PDF]
Employing a general equilibrium framework, Blackorby and Murty [2007] prove that, with a monopoly and under one hundred percent profit taxation and uniform lump-sum transfers, the utility possibility sets of economies with unit and ad valorem taxes are ...
Charles Blackorby, Sushama Murty
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Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination [PDF]
In this paper it is analysed, how, under price discrimination, the tax burden is shared between the distinct consumer groups. Unit and ad valorem taxes are compared, revealing an impossibility of fiscal discrimination with regard to price changes ...
Jörg Plewka
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The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry [PDF]
, 1998 Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition.
Delipalla, Sophia, O'Donnell, Owen
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Tax incidence with strategic firms on the soft drink market [PDF]
, 2011 Healthier food diet is likely to prevent numerous non communicable diseases. Then there is a growing interest in evaluating the impact of food price taxation on food consumption.
Bonnet, Céline, Réquillart, Vincent
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Analysis of the Effects of Replacing Current Property Tax with AD Valorem Property Tax in a Sample Municipality [PDF]
, 2009 Sebastian Gnat
openalex +1 more source
The state of resource taxation in Australia: 'An inexcusable folly for the nation'? [PDF]
This article discusses the principal claims made for the Resource Rent Tax (RRT) by Garnaut and Clunies‐Ross (1975, 1979) relating to its efficiency and potential for generating tax revenue relative to other forms of resource taxation, and also their ...
Fraser, Rob W.
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Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly [PDF]
Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in most countries.
Frank Stähler +2 more
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Taxation in Two-Sided Markets [PDF]
Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry.
Guttorm Schjelderup +2 more
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