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dc.contributor.authorSchjelderup, Guttorm
dc.contributor.authorJensen, Sissel
dc.date.accessioned2009-07-27T12:09:48Z
dc.date.available2009-07-27T12:09:48Z
dc.date.issued2009-06
dc.identifier.issn0804-6824
dc.identifier.urihttp://hdl.handle.net/11250/163182
dc.description.abstractIn this paper, we compare ad valorem and specific taxation under heterogeneous demand when a monopolist offers a menu of two-part tariffs. An increase in either tax rate leads to a higher usage fee for all consumers, whereas the fixed fee under reasonable assumptions will fall. If the government changes the mix of taxes in such a way that the firm’s behavior is unchanged, a system of wholly ad valorem taxation generates higher tax revenue than does a system of wholly specific taxes. Tax reform designed to leave tax revenue constant leads to a lower per usage fee and a higher fixed fee for all consumers. It also increases market coverage, profits, tax revenue, and the consumer surplus.en
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Economicsen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2009:5en
dc.subjecttwo-part tariffsen
dc.subjectindirect taxationen
dc.titleThe comparison between ad valorem and specific taxation under two-part tariffsen
dc.typeWorking paperen
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210::Samfunnsøkonomi: 212en


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