研討日期	2014年2月22日上午10:20 ~ 13:00
研討地點	台灣大學社會科學院 法26教室
題目	PRODUCT QUALITY AND THE OPTIMAL STRUCTURE OF COMMODITY TAXES
作者	Delipalla and Keen
文獻出處	Journal of Public Economic Theory (2006) 8 (4), 547-554.
報告人	周冰瑤
參加人員	黃鴻、林燕淑、王光正、蔡明芳、張瑞雲、彭正浩、高國峯、陳金盛、許至乙、呂得成、周冰瑤、丁虹仁、宋育芳、吳尚弈、施姵全
論文提要	The comparison between ad valorem and specific taxation is among the oldest issues in formal public finance and is important for policy in the European Union (EU) and elsewhere. This paper develops and articulates simple but very general elasticity rules that characterize the optimal balance between the two in a model of endogenous product quality. These rules temper the preference for ad valorem taxation that emerges from homogeneous product models, pointing to relatively heavy reliance on whichever form of taxation has the least effect on product quality.
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