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Imperfect competition and the optimal combination of ad valorem and specific taxation

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Cited by:

  1. Luis Gautier, 2017. "Foreign direct investment under fiscal interdependence when policy is set unilaterally," International Economics and Economic Policy, Springer, vol. 14(4), pages 579-599, October.
  2. Ellalee, Haider & Alali, Walid Y., 2022. "A Welfare and Pass-Through Effects of Regulations within Imperfect Competition," MPRA Paper 116512, University Library of Munich, Germany.
  3. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes," Working Papers halshs-00872477, HAL.
  4. Mr. Mark Gersovitz, 2006. "The Size Distribution of Firms, Cournot, and Optimal Taxation," IMF Working Papers 2006/271, International Monetary Fund.
  5. GRAZZINI, Lisa, 2000. "Ad valorem and per unit taxation in an oligopoly model," LIDAM Discussion Papers CORE 2000054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  6. Winston W. Chang & Tai‐Liang Chen, 2022. "Multi‐tier pricing in uniform and non‐uniform tax/subsidy systems," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(4), pages 486-508, December.
  7. Philipp J. H. Schröder, 2004. "The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition," Journal of Economics, Springer, vol. 83(3), pages 281-292, December.
  8. Amarjyoti Mahanta, 2023. "Ad valorem tax versus tax per unit of output in a Bertrand competition with strictly increasing marginal cost," Indian Economic Review, Springer, vol. 58(1), pages 105-117, June.
  9. Rajit Biswas & Vandana Thandassery Ramakrishnan, 2022. "Taxes and unemployment," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(2), pages 182-194, June.
  10. Iltae Kim & Sang-Ho Lee, 2002. "Comparison between optimal output tax and ad valorem tax for a polluting oligopolist under demand uncertainty," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 5(1), pages 1-15, March.
  11. repec:zbw:rwirep:0019 is not listed on IDEAS
  12. Hiroshi Aiura & Hikaru Ogawa, 2019. "Indirect taxes in a cross-border shopping model: a monopolistic competition approach," Journal of Economics, Springer, vol. 128(2), pages 147-175, October.
  13. Aria Ardalan & Sebastian G. Kessing, 2021. "Tax pass-through in the European beer market," Empirical Economics, Springer, vol. 60(2), pages 919-940, February.
  14. Adachi, Takanori & Fabinger, Michal, 2022. "Pass-through, welfare, and incidence under imperfect competition," Journal of Public Economics, Elsevier, vol. 211(C).
  15. Di Giacomo, Marina & Piacenza, Massimiliano & Scervini, Francesco & Turati, Gilberto, 2015. "Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers," Energy Economics, Elsevier, vol. 51(C), pages 544-552.
  16. Arijit Mukherjee & Yingyi Tsai, 2013. "Technology licensing under optimal tax policy," Journal of Economics, Springer, vol. 108(3), pages 231-247, April.
  17. Carbonnier Clément, 2013. "Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(2), pages 837-863, September.
  18. Tomomichi Mizuno & Kazuhiro Takauchi & Takeshi Iida, 2011. "Better technology may be sold for a lower fee: The ad valorem tariff and licensing contract," Discussion Papers 1109, Graduate School of Economics, Kobe University.
  19. Giuseppe Colangelo & Umberto Galmarini, 2001. "Ad Valorem Taxation on Intermediate Goods in Oligopoly," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 53-73, January.
  20. Neelanjan Sen & Rajit Biswas, 2017. "Indirect Taxes in Oligopoly in Presence of Licensing Opportunities," Journal of Industry, Competition and Trade, Springer, vol. 17(1), pages 61-82, March.
  21. Carbonnier, Clément, 2014. "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, vol. 118(C), pages 111-119.
  22. Wang, Vey & Lai, Chung-Hui, 2010. "Franchise Fee, Tax/Subsidy Policies and Economic Growth," MPRA Paper 27745, University Library of Munich, Germany.
  23. Plewka, Jörg, 2007. "Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination," Ruhr Economic Papers 19, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  24. Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421, Elsevier.
  25. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
  26. Anderson, Simon P. & de Palma, Andre & Kreider, Brent, 2001. "The efficiency of indirect taxes under imperfect competition," Journal of Public Economics, Elsevier, vol. 81(2), pages 231-251, August.
  27. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
  28. Ascari, Guido & Bertoletti, Paolo & Menegatti, Mario, 2005. "Taxing a monopolist," Research in Economics, Elsevier, vol. 59(4), pages 321-334, December.
  29. Hamilton, Stephen F., 1999. "Tax incidence under oligopoly: a comparison of policy approaches," Journal of Public Economics, Elsevier, vol. 71(2), pages 233-245, February.
  30. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," IIE, Working Papers 069, IIE, Universidad Nacional de La Plata.
  31. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
  32. Sophia Delipalla & Owen O'Donnell, 1998. "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry," Studies in Economics 9802, School of Economics, University of Kent.
  33. Alexey Kushnir & Robertas Zubrickas, 2024. "Optimal labor income taxation with the dividend effect," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 78(4), pages 1169-1201, December.
  34. Simon GB Cowan & Simon Cowan, 2002. "Commodity Taxation as Insurance Against Price Risk," Economics Series Working Papers 110, University of Oxford, Department of Economics.
  35. Jörg Plewka, 2007. "Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination," Ruhr Economic Papers 0019, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  36. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," THEMA Working Papers 2011-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  37. Susanne Dröge & Philipp Schröder, 2009. "The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 164-175, April.
  38. Vincenzo Denicolo & Massimo Matteuzzi, 2000. "Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 335-342, May.
  39. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
  40. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
  41. Chang Yee Kwan, 2013. "Preferences, Welfare and Desirable Subsidies under Monopolistic Competition," Metroeconomica, Wiley Blackwell, vol. 64(4), pages 744-759, November.
  42. Marko Primorac & Silvija Vlah Jeric, 2017. "The Structure of Cigarette Excises in the EU: From Myths to Reality," CESifo Working Paper Series 6386, CESifo.
  43. Susanne Dröge & Philipp J. H. Schröder, 2005. "Corrective Ad Valorem and Unit Taxes: A Welfare Comparison," Discussion Papers of DIW Berlin 534, DIW Berlin, German Institute for Economic Research.
  44. Ueng, K.L. Glen & Huang, Che-Chiang & Hu, Jin-Li, 2017. "Specific Versus Ad Valorem Taxation With Tax Evasion In Imperfectly Competitive Markets," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 58(2), pages 107-119, December.
  45. Lisa Grazzini, 2006. "A Note on Ad Valorem and Per Unit Taxation in an Oligopoly Model," Journal of Economics, Springer, vol. 89(1), pages 59-74, October.
  46. 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.
  47. Marchese Carla & Ramello Giovanni B., 2011. "In the Beginning Was the Word. Now is the Copyright," Review of Law & Economics, De Gruyter, vol. 7(1), pages 271-289, October.
  48. Basak Debasmita & Mukherjee Arijit, 2022. "Social Efficiency of Market Entry Under Tax Policy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 22(3), pages 601-610, July.
  49. Carlo Ciccarelli & Pierpaolo Pierani & Silvia Tiezzi, 2018. "What Can We Learn about Smoking from 150 Years of Italian Data?," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 40(4), pages 695-717, December.
  50. Kojun Hamada & Takao Ohkawa & Makoto Okamura, 2022. "Optimal taxation in a free‐entry Cournot oligopoly: The average cost function approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(2), pages 1166-1192, May.
  51. Vetter, Henrik, 2012. "Indirect taxation of monopolists: A tax on price," Economics Discussion Papers 2012-60, Kiel Institute for the World Economy (IfW Kiel).
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