政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/109331

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113311/144292 (79%)
Visitors : 50936832 Online Users : 961

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/109331

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/109331

Title:	Non-equivalence of specific and ad valorem taxation in the competitive market with tax evasion
Authors:	Huang, C.-C.;Ueng, K. L Glen;Hu, J.-L. 翁堃嵐
Contributors:	財政學系
Date:	2017-06
Issue Date:	2017-05-08 14:33:46 (UTC+8)
Abstract:	The well-known equivalence between specific and ad valorem taxation in competitive markets may not hold in the presence of tax evasion. Evading specific taxes has to take place via concealing quantities sold, whereas evading ad valorem taxes can take place via concealing selling prices as well as quantities sold. We show that in the competitive market (i) this difference could make the equivalence of these two taxes break down, and (ii) specific taxation may be superior to ad valorem taxation if it causes firms to channel fewer resources into tax evasion, given other things being equal.
Relation:	Hitotsubashi Journal of Economics, Volume 58, Issue 1
Data Type:	article
Appears in Collections:	[財政學系] 期刊論文

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	964	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...