研討日期	2014年3月29日上午10:20 ~ 13:00
研討地點	台大社會科學院26教室
題目	Unit tax versus ad valorem tax: A tax competition model with cross-border shopping
作者	Hiroshi Aiura and Hikaru Ogawa
文獻出處	Journal of Public Economics (2013) 105, 30–38.
報告人	周冰瑤
參加人員	黃鴻、蔡明芳、彭正浩、陳金盛、呂得成、周冰瑤、宋育芳、丁虹仁、吳尚弈、施姵全
論文提要	Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. This study shows that governments endogenously choose the ad valorem tax method not because of a classic welfare reason, but because it is a good strategy to compete for mobile consumers. Another key finding is that while governments are committed to the ad valorem tax method, the choice leads to inferior outcome; tax-cutting competition becomes more serious when countries adopt ad valorem tax, and competition in ad valorem tax results in smaller tax revenue than competition in unit tax.
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