haku: @indexterm Indirect taxation / yhteensä: 12
viite: 10 / 12
| Tekijä: | Anderson, S.P. Palma, A. de Kreider, B. |
| Otsikko: | The efficiency of indirect taxes under imperfect competition |
| Lehti: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 231-251 |
| Asiasana: | EFFICIENCY IMPERFECT COMPETITION INDIRECT TAXATION PRODUCT DIFFERENTIATION |
| Kieli: | eng |
| Tiivistelmä: | 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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