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    題名: Specific versus Ad valorem taxation with tax evasion in imperfectly competitive markets
    作者: Glen, Ueng K.L.;Huang, C.-C.;Hu, J.-L.
    翁堃嵐;黃則強;胡均立
    貢獻者: 財政系
    日期: 2017-12
    上傳時間: 2017-08-02 15:58:37 (UTC+8)
    摘要: This paper calls into question the equivalence between specific and ad valorem taxation in the presence of tax evasion under imperfect competition. Once there is 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. With this difference, we show that in imperfectly competitive markets (i) if per-unit taxes are the same, output will be larger under ad valorem taxation, and (ii) specific taxation may be superior to ad valorem taxation if it causes firms to channel fewer resources into tax evasion. Copyright ©2017 by Hitotsubashi University.
    關聯: Hitotsubashi Journal of Economics, 58(2)
    資料類型: article
    顯示於類別:[財政學系] 期刊論文

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