Efficiency comparison of unit and ad valorem taxation in mixed duopoly
In this paper, we consider the relative efficiency of unit taxation and ad valorem taxation in terms of welfare implications in different imperfectly competitive markets. Under the assumption that these two taxations can produce the same total output in equilibrium, which is also used by Anderson ()...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2019-01-01
|
| Series: | Ekonomska Istraživanja |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1080/1331677X.2018.1555048 |
| id |
doaj-26c6d9ae7951404a8fd2c51fc17c5dc6 |
|---|---|
| record_format |
Article |
| spelling |
doaj-26c6d9ae7951404a8fd2c51fc17c5dc62020-11-25T02:07:43ZengTaylor & Francis GroupEkonomska Istraživanja1331-677X1848-96642019-01-0132147349110.1080/1331677X.2018.15550481555048Efficiency comparison of unit and ad valorem taxation in mixed duopolyAiyuan Tao0Yingjun Zhu1Xiangqing Zou2Shanghai Lixin University of Accounting and FinanceShanghai Lixin University of Accounting and FinanceShanghai Lixin University of Accounting and FinanceIn this paper, we consider the relative efficiency of unit taxation and ad valorem taxation in terms of welfare implications in different imperfectly competitive markets. Under the assumption that these two taxations can produce the same total output in equilibrium, which is also used by Anderson (), we show that ad valorem taxation is always welfare superior to unit taxation under full nationalisation, full privatisation, and partial privatisation.http://dx.doi.org/10.1080/1331677X.2018.1555048unit taxationad valorem taxationefficiencypartial privatisation |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Aiyuan Tao Yingjun Zhu Xiangqing Zou |
| spellingShingle |
Aiyuan Tao Yingjun Zhu Xiangqing Zou Efficiency comparison of unit and ad valorem taxation in mixed duopoly Ekonomska Istraživanja unit taxation ad valorem taxation efficiency partial privatisation |
| author_facet |
Aiyuan Tao Yingjun Zhu Xiangqing Zou |
| author_sort |
Aiyuan Tao |
| title |
Efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| title_short |
Efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| title_full |
Efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| title_fullStr |
Efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| title_full_unstemmed |
Efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| title_sort |
efficiency comparison of unit and ad valorem taxation in mixed duopoly |
| publisher |
Taylor & Francis Group |
| series |
Ekonomska Istraživanja |
| issn |
1331-677X 1848-9664 |
| publishDate |
2019-01-01 |
| description |
In this paper, we consider the relative efficiency of unit taxation and ad valorem taxation in terms of welfare implications in different imperfectly competitive markets. Under the assumption that these two taxations can produce the same total output in equilibrium, which is also used by Anderson (), we show that ad valorem taxation is always welfare superior to unit taxation under full nationalisation, full privatisation, and partial privatisation. |
| topic |
unit taxation ad valorem taxation efficiency partial privatisation |
| url |
http://dx.doi.org/10.1080/1331677X.2018.1555048 |
| work_keys_str_mv |
AT aiyuantao efficiencycomparisonofunitandadvaloremtaxationinmixedduopoly AT yingjunzhu efficiencycomparisonofunitandadvaloremtaxationinmixedduopoly AT xiangqingzou efficiencycomparisonofunitandadvaloremtaxationinmixedduopoly |
| _version_ |
1724930032175939584 |