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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/154628

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/154628

Title:	Comparing ad valorem and specific taxes with corporate social responsibility
Authors:	翁堃嵐 Ueng, K. L. Glen;Hsiao, Po-Yuan;Peng, Cheng-Hau;Kuo, Horn-In
Contributors:	財政系
Keywords:	corporate social responsibility;indirect taxation;welfare comparison
Date:	2024-06
Issue Date:	2024-12-12
Abstract:	This paper examines the welfare ranking of indirect tax systems with corporate social responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR asymmetries both play important roles. If the cost-efficient firm has a higher CSR level, the standard result in traditional tax theory is sustainable. Namely, ad valorem tax (specific subsidy) policies are considered superior to specific tax (ad valorem subsidy) policies. However, if the cost-inefficient firm has a significantly higher CSR level, the standard result is reversed. This result remains robust in an oligopoly model or under a tax revenue constraint.
Relation:	Journal of Public Economic Theory, Vol.26, No.3, e12690
Data Type:	article
DOI 連結:	https://doi.org/10.1111/jpet.12690
DOI:	10.1111/jpet.12690
Appears in Collections:	[財政學系] 期刊論文

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