研討日期

2010年8月14日10:20 ~ 12:00

研討地點

台灣大學社會科學院   第26教室

題目

The comparison between ad valorem and specific taxation under imperfect competition

 

 

作者

S. Delipalla and M. Keen

 

文獻出處

Journal of Public Economics  49 (1992) 351-367.

報告人

周冰瑤

參加人員

黃鴻、王光正、林燕淑、彭正浩、蔡明芳、涂光億、徐靖、許凱威、高國峯、林晏如、鐘暳陵、吳宜謙、周品旭、丁虹仁、張瑞雲、周冰瑤、施姵全

摘要

The comparison between ad valorem and specific taxes is one of the oldest issues in the formal study of public finance.

This paper considers an industry consisting of n identical firms producing a single homogeneous product. Which compares ad valorem and specific taxation in two models of oligopoly, with and without free entry.

Predominantly ad valorem taxation implies a relatively low consumer price, high tax revenue and (when entry is precluded) low profits. Ad valorem taxation dominates specific taxation from the welfare perspective: the set of circumstances under which (with free entry) specific taxation raises welfare is a strict subset of that in which ad valorem taxation is welfare-improving, and in both models the maximisation of consumer welfare subject to a binding revenue constraint requires maximum reliance on ad valorem taxation.

備註