Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France [PDF]
Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger increase of prices than ad valorem consumption taxes.
Clément Carbonnier
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Perfect Taxation with Imperfect Competition [PDF]
This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render ...
Alan J. Auerbach, James R. Hines Jr.
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Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry [PDF]
, 1999 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. These results are used to derive a method of estimating market
Delipalla, Sophia, O'Donnell, Owen
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On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets [PDF]
A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes.
Kind, Hans Jarle +2 more
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New Evidence of the Effect of Transaction Costs on Residential Mobility [PDF]
, 2002 Transaction costs have attracted considerably attention in the theoretical literature on residential mobility. In many European countries, these costs mainly consist of ad-valorem transaction costs.
Leuvensteijn, Michiel van +1 more
core +5 more sources
On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets [PDF]
, 2009 Hans Jarle Kind +2 more
openalex +2 more sources
Environmental costs of residuals: a characterization of efficient tax policies [PDF]
, 1992 Durable goods leave residuals after being retired from use. If the environmental costs of the residuals are external to consumers and producers of the good, then overproduction and excess residuals will result. Ad valorem taxes are show to be ineffective
Ocaña Pérez de Tudela, Carlos +1 more
core +1 more source
Tax Incidence in Differentiated Product Oligopoly [PDF]
We analyze the incidence of ad valorem and unit excise taxes in an oligopolistic industry with differentiated products and price-setting (Bertrand) firms.
Andre de Palma +2 more
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Endogenous Competition: Unit and Ad Valorem Taxes in Bertrand-Edgeworth Duopoly
, 2012 Henrik Vetter
openalex +1 more source
Ad valorem taxation, equalisation and commuting in a federation: Horizontal and vertical tax externalities revisited [PDF]
, 2015 In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate ...
Sas, Willem
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