Results 161 to 170 of about 24,946 (194)
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The Effects of Specific and Ad Valorem Taxes
The Quarterly Journal of Economics, 1943openaire +3 more sources
Unit vs. Ad Valorem Taxes under Revenue Maximization
SSRN Electronic Journal, 2014We 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
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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.
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When ad valorem tax prevails in international tax competition
International Review of Economics & Finance, 2016Abstract The studies on capital tax competition have assumed that the governments compete for mobile capital in unit tax, and this assumption is partially justified by Lockwood (2004) , which proves that unit tax competition is always welfare superior to ad valorem tax competition within a framework of symmetric tax competition.
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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 ...
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Unit taxes andad valoremtaxes with vertically differentiated products
Applied Economics Letters, 2014This 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.
Francisco Galera +2 more
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Specific or ad valorem tax for an exhaustible resource?
Economics Letters, 2009zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Hung, N. M., Quyen, N. V.
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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.
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The Effects of Ad Valorem and Specific Taxes on Prices
The Quarterly Journal of Economics, 1965Introduction, 649. — I. Specific taxes, 651. — II. Ad valorem taxes, 653.— III. Ad valorem versus specific taxes, 655. — IV. Conclusion, 655.
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Ad Valorem Tax Analysis Versus Ad Valorem Taxes: an Unnoted Inconsistency
Public Finance Quarterly, 1979George P. Lephardt, T.Norman Van Cott
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