Izvorni znanstveni članak

https://doi.org/10.1080/1331677X.2018.1555048

Efficiency comparison of unit and ad valorem taxation in mixed duopoly

Aiyuan Tao ; School of International Economics and Trade, Shanghai Lixin University of Accounting and Finance, Shanghai, China
Yingjun Zhu ; Accounting Research Institute, Shanghai Lixin University of Accounting and Finance, Shanghai, China
Xiangqing Zou ; School of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, China

Sažetak

In this paper, we consider the relative efficiency of unit taxation and ad valorem taxation in terms of welfare implications in different imperfectly competitive markets. Under the assumption that these two taxations can produce the same total output in equilibrium, which is also used by Anderson (2001), we show that ad valorem taxation is always welfare superior to unit taxation under full nationalisation, full privatisation, and partial privatisation.

Ključne riječi

Unit taxation; ad valorem taxation; efficiency; partial privatisation

Hrčak ID:

228583

URI

https://hrcak.srce.hr/228583

Datum izdavanja:

22.1.2019.

Posjeta: 851 *