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Le choix entre taxe unitaire et taxe ad valorem

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  • François Boldron

Abstract

[eng] In this paper, I propose a survey on the economic literature dealing with the balance between specific and ad vabrem taxation. Three lessons emerge from this literature. First, predominantly specific taxation leads to relatively high price and profits and a relatively low fiscal revenue. Second, no general rule indicate which type of taxation is the best instrument as this choice is closely link to the market structure and/or to the government's objective. Third, even if a lot of works have been done on this debate, there still exist many gaps to fill. [fre] L'objectif principal de cet article est de faire le point sur la littérature économique traitant du choix entre taxe ad valorem (taxe sur la valeur des ventes) et taxe unitaire (taxe sur le volume des ventes). Trois enseignements majeurs sont mis en évidence. Premièrement, une prédominance de la taxe unitaire conduit à des prix, des profits, une qualité relativement élevés, et une recette fiscale plutôt faible. Deuxièmement, il n'existe pas de règle générale permettant de statuer sur le choix du type de taxe à utiliser. En effet, ce choix est étroitement lié à la structure du marché étudié et à l'objectif poursuivi par le gouvernement. Troisièmement, même s'il y a eu beaucoup d'avancées, il existe encore de nombreuses zones d'ombres qui peuvent faire l'objet de travaux intéressants.

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  • François Boldron, 2003. "Le choix entre taxe unitaire et taxe ad valorem," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 109-128.
    • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1468
    DOI: 10.3406/rfeco.2003.1468
    Note: DOI:10.3406/rfeco.2003.1468
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    References listed on IDEAS

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    Cited by:

    1. François Boldron & Cyril Hariton, 2003. "Access charge and imperfect competition," Recherches économiques de Louvain, De Boeck Université, vol. 69(3), pages 319-340.

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