Unit vs. Ad Valorem Taxes under Revenue Maximization

2014 ◽  
Author(s):  
Germain Gaudin ◽  
Alexander White
Keyword(s):  
Revenue Maximization ◽  
Ad Valorem Taxes ◽  
Ad Valorem

Commodity Taxation for Maximum Revenue

1987 ◽  
Vol 15 (4) ◽  
pp. 371-385 ◽  
Author(s):  
John Kay ◽  
Michael Keen
Keyword(s):  
Product Quality ◽  
Revenue Maximization ◽  
Commodity Taxation ◽  
Ad Valorem Taxes ◽  
Commodity Tax ◽  
Ad Valorem

When product quality and variety can be varied, the yield from a commodity tax is likely to depend not only on the overall rate but also on the form of the tax. This article compares specific and ad valorem taxes from a perspective of revenue maximization. The analysis shows that both kinds of tax are likely to distort nonprice behavior, but suggests that revenue considerations will commonly point to predominantly specific taxation.

The Effects of Specific and Ad Valorem Taxes

1968 ◽  
Vol 82 (2) ◽  
pp. 198 ◽  
Author(s):  
Robert L. Bishop
Keyword(s):  
Ad Valorem Taxes ◽  
Ad Valorem

Specific versus ad valorem taxes in the presence of cost and quality differences

2018 ◽  
Vol 25 (5) ◽  
pp. 1197-1214 ◽  
Author(s):  
Kuang-Cheng Andy Wang ◽  
Ping-Yao Chou ◽  
Wen-Jung Liang
Keyword(s):  
Ad Valorem Taxes ◽  
Ad Valorem

Optimal Regulation of Invasive Species Long-Range Spread: A General Equilibrium Approach

2015 ◽  
Vol 15 (4) ◽  
pp. 1731-1752 ◽  
Author(s):  
Shana McDermott
Keyword(s):  
Invasive Species ◽  
General Equilibrium ◽  
Long Range ◽  
Imperfect Information ◽  
Social Optimum ◽  
Multiple Forms ◽  
Ad Valorem Taxes ◽  
Equilibrium Approach ◽  
Range Spread ◽  
Ad Valorem

Abstract Economic activity is implicated in the long-range spread of invasive species, resulting in ecological and economic damages. Current policies that are used to prevent such spread include specific and ad valorem taxes. However, these taxes are often created under ecological and economic uncertainty. To address this concern, this paper develops a general equilibrium model capable of evaluating the efficiency of specific and ad valorem taxes under uncertainty. Results show that specific taxes are more efficient at achieving a social optimum under imperfect information and that a combination of taxes is needed for multiple forms of long-range transmission.

Ad Valorem Taxes: Final Comment

1979 ◽  
Vol 7 (2) ◽  
pp. 254-255
Author(s):  
George P. Lephardt ◽  
T.Norman Van Cott
Keyword(s):  
Final Comment ◽  
Ad Valorem Taxes ◽  
Ad Valorem

The Effects of Specific and Ad Valorem Taxes

1943 ◽  
Vol 58 (1) ◽  
pp. 149
Author(s):  
L. J. Pritchard
Keyword(s):  
Ad Valorem Taxes ◽  
Ad Valorem
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