Results 71 to 80 of about 24,946 (194)

Texas Forestry Paper No. 19 [PDF]

, 1973
Ad valorem taxes on timberland in northeast texashttps://scholarworks.sfasu.edu/texas_forestry_papers/1027/thumbnail ...
Shaw, Kenneth W., Somberg, Seymour I.
core   +1 more source

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, Guttorm Schjelderup, Hans Jarle Kind   +2 more
core  

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
core  

Do Consumers Buy Less of a Taxed Good? [PDF]

This paper shows that consumers may buy more of a taxed good if it is sold by a two-sided platform firm. Two-sided platform industries serve distinct customer groups that are connected through interdependent demand, and include major businesses such as ...
Guttorm Schjelderup, Hans Jarle Kind, Marko Köthenbürger   +2 more
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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
core  

Proposition 13 and the California Fiscal Shell Game [PDF]

, 2009
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in
McCubbins, Colin H., McCubbins, Mathew D.   +1 more
core   +3 more sources

Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel

Real Estate Management and Valuation
Understanding taxpayer perceptions of a property tax system is essential for developing equitable and transparent fiscal policies that foster public trust.
Mintz Mordekhay, Portnov Boris A.
doaj   +1 more source

The Efficiency of Indirect Taxes under Imperfect Competition [PDF]

This paper considers the relative efficiency of ad valorem and unit taxes in imperfectly competitive markets. We provide a simple proof that ad valorem taxes are welfare-superior to unit taxes in the short run when production costs are identical across ...
Andre de Palma, Brent Kreider, Simon P. Anderson   +2 more
core  

Sin taxes in differentiated product oligopoly: An application to the butter and margarine market [PDF]

, 2010
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.
Griffith, Rachel, Nesheim, Lars, O'Connell, Martin   +2 more
core   +1 more source

A policy response to the e-commerce revolution: the case of betting taxation in the UK [PDF]

, 2003
Several environmental changes in the 1990s – including the introduction of a national lottery, the rise of Internet gambling, and the reduction of trade barriers within the EU – induced the UK government to initiate a large-scale review of betting duty ...
Paton, D, Siegel, DS, Vaughan Williams, L   +2 more
core   +1 more source