Reference: | Allingham, M. G., and A. Sandmo (1972) “Income tax evasion: A theoretical analysis.” Journal of Public Economics, 1 (3-4), pp. 323-338. Anderson, S. P., A. de Palma, and B. Kreider (2001) “The efficiency of indirect taxes under imperfect competition.” Journal of Public Economics, 81 (2), pp. 231-251. Andreoni, J., B. Erard, and J. Feinstein (1998) “Tax compliance.” Journal of Economic Literature, 36 (2), pp. 818-860. Atkinson, A. B., and J. E. Stiglitz (1980) Lectures on Public Economics, New York: McGraw-Hill. Blackorby, C., and S. Murty (2007) “Unit versus as valorem taxes: Monopoly in general equilibrium.” Journal of Public Economics, 91 (3-4), pp. 817-822. Bohanon, C. E., and T. N. Van Cott (1984) “Specific taxes, product quality, and rate- revenue analysis.” Public Finance Quarterly, 12 (4), pp. 500-511. Bohanon, C. E., and T. N. Van Cott (1991) “Product quality and taxation: A reconciliation.” Public Finance Quarterly, 19 (2), pp. 233-237. Cheung, F. K. (1998) “Excise taxes on a non-uniform pricing monopoly﹕Ad valorem and unit taxes compared.” Canadian Journal of Economics, 31 (5), pp. 1192-1203. Cournot, A. (1838, translated 1960) Researches into the Mathematical Principles of the Theory of Wealth, London: Frank Cass & Co. Cowell, F. A. (1985) “The economic analysis of tax evasion.” Bulletin of Economic Research, 37 (3), pp. 163-193. Cowell, F. A. (1990) Cheating the government: The economics of evasion, Cambridge: MIT Press. Cremer, H., and J.-F. Thisse (1994) “Commodity taxation in a differentiated oligopoly.” International Economic Review, 35 (3), pp. 613-633. Delipalla, S., and M. J. Keen (1992) “The comparison between ad valorem and specific taxation under imperfect competition.” Journal of Public Economics, 49 (3), pp. 351-361. Delipalla, S., and M. J. Keen (2006) “Product quality and the optimal structure of commodity taxes.” Journal of Public Economic Theory, 8 (4), pp. 547- 554. Denicolò, V., and M. Matteuzzi (2000) “Specific and ad valorem taxation in asymmetric Cournot oligopolies.” International Tax and Public Finance, 7 (3), pp. 335-342. Dierickx, I., C. Matutes, and D. Neven (1988) “Indirect taxation and Cournot Equilibrium.” International Journal of Industrial Organization, 6 (3), pp. 385-399. Dickie, M., and G. A. Trandel (1996) “Comparing specific and ad valorem Pigouvian taxes and output quotas.” Southern Economic Journal, 63 (2), pp. 388-405. Fraser, R. W. (1985) “Commodity taxes under uncertainty.” Journal of Public Economics, 28 (1), pp. 127-134. Goerke, L., and M. Runkel (2006) “Profit tax evasion under oligopoly with endogenous market structure.” National Tax Journal, 59 (4), pp. 851-857. Grazzini, L. (2006) “A note on ad valorem and per unit taxation in an oligopoly model.” Journal of Economics, 89 (1), pp. 59-74. Kay, J. A., and M. J. Keen (1983) “How should commodities be taxed? Market structure, product heterogeneity and the optimal structure of commodity taxes.” European Economic Review, 23 (3), pp. 339-358. Kay, J. A., and M. J. Keen (1987) “Commodity taxation for maximum revenue.” Public Finance Quarterly, 15 (4), pp. 371-385. Kay, J. A., and M. J. Keen (1991) “Product quality under specific and ad valorem taxation.” Public Finance Quarterly, 19 (2), pp. 238-247. Keen, M. J. (1998) “The balance between specific and ad valorem taxation.” Fiscal Studies, 19 (1), pp. 1-37. Kreutzer, D., and A. R. Lee (1986) “On taxation & understated monopoly profits.” National Tax Journal, 39 (2), pp. 241-243. Kreutzer, D., and A. R. Lee (1988) “Tax evasion and monopoly output decisions: A reply” National Tax Journal, 41 (4), pp. 583-584. Lee, K. (1998) “Tax evasion, monopoly, and nonneutral profit taxes.” National Tax Journal, 51 (2), pp. 333-338. Liu, L. (2003) “Relative efficiency of ad valorem and unit taxes: The case of endogenous quality.” Public Finance Review, 31 (3), pp. 291-301. Liu, L., and T. R. Saving (2005) “Market substitution and the Pareto dominance of ad valorem taxation.” Southern Economic Journal, 72 (2), pp. 463-481. Marrelli, M., and R. Martina (1988) “Tax evasion and strategic behavior of the firms.” Journal of Public Economics, 37 (1), pp. 55-69. Myles, G. D. (1996) “Imperfect competition and the optimal combination of ad valorem and specific taxation.” International Tax and Public Finance, 3 (1), pp. 29-44. Pirttilã, J. (2002) “Specific versus ad valorem taxation and externalities.” Journal of Economics, 76 (2), pp. 177-187. Sandmo, A. (2005) “The theory of tax evasion: A retrospective view.” National Tax Journal, 58 (4), pp. 643-663. Schrõder, P. J. H. (2004) “The comparison between ad valorem and unit taxes under monopolistic competition.” Journal of Economics, 83 (3), pp. 281- 292. Skeath, S. E., and G. A. Trandel (1994) “A Pareto comparison of ad valorem and unit taxes in noncompetitive environments.” Journal of Public Economics, 53 (1), pp. 53-71. Slemrod, J., and S. Yitzhaki (2002) “Tax avoidance, evasion, and administration.” In Handbook of Public Economics, vol. 3, edited by A. J. Auerbach and M. Feldstein, pp. 1423-1470, Amsterdam: Elsevier Science. Stiglitz, J. E. (2000) Economics of the Public Sector, 3rd edition, New York: W. W. Norton. Suits, D. B., and R. A. Musgrave (1953) “Ad valorem and unit taxes compared.” Quarterly Journal of Economics, 67 (), pp. 598-604. Tirole, J. (1988) The Theory of Industrial Organization, Cambridge, Mass: MIT Press. Wang, L. F. S., and J. L. Conant (1988) “Corporate tax evasion and output decisions of the uncertain monopolist.” National Tax Journal, 41 (4), pp. 579-581. Wang, L. F. S. (1990) “Tax evasion and monopoly output decisions with endogenous probability of detection.” Public Finance Quarterly, 18 (4), pp. 480-487. Wicksell, K. (1986) “Taxation in the monopoly case.” Translation from the original in: Musgrave and Shoup (Eds.), 1959. Readings in the Economics of Taxation, Irwin, Homewood, IL. Yang, C. W., and J. A. Fox (1994) “A comparison of ad valorem and per unit taxes in regulated monopolies.” Atlantic Economic Journal, 22 (4), pp. 55- 62. Yaniv, G. (1995) “A note on the tax-evading firm.” National Tax Journal, 48 (1), pp. 113-120. Yaniv, G. (1996) “Tax evasion and monopoly output decisions: Note.” Public Finance Quarterly, 24 (4), pp. 501-505. Yitzhaki, S. (1974) “Income tax evasion: A theoretical analysis.” Journal of Public Economics, 3 (2), pp. 201-202. |