Efficiency comparison of unit and ad valorem taxation in mixed duopoly

被引：2
|
作者：
Tao, Aiyuan [1 ]
Zhu, Yingjun [2 ]
Zou, Xiangqing [3 ]
机构：
[1] Shanghai Lixin Univ Accounting & Finance, Sch Int Econ & Trade, Shanghai, Peoples R China
[2] Shanghai Lixin Univ Accounting & Finance, Accounting Res Inst, Shanghai, Peoples R China
[3] Shanghai Lixin Univ Accounting & Finance, Sch Accounting, Shanghai, Peoples R China
来源：
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA | 2019年 / 32卷 / 01期
关键词：
Unit taxation; ad valorem taxation; efficiency; partial privatisation; INDIRECT TAXES; MONOPOLY;
D O I：
10.1080/1331677X.2018.1555048
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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 (2001), we show that ad valorem taxation is always welfare superior to unit taxation under full nationalisation, full privatisation, and partial privatisation.
引用
收藏
页码：473 / 491
页数：19
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