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| Author: | Anderson, S.P. Palma, A. de Kreider, B. |
| Title: | The efficiency of indirect taxes under imperfect competition |
| Journal: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 231-251 |
| Index terms: | EFFICIENCY IMPERFECT COMPETITION INDIRECT TAXATION PRODUCT DIFFERENTIATION |
| Language: | eng |
| Abstract: | This paper considers the relative efficiency of ad valorem and unit taxes in imperfectly competitive markets. The authors provide a simple proof that ad valorem taxes are welfare-superior to unit taxes in the short run when production costs are identical across firms. The proof covers differentiated products and a wide range of market conduct. |
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