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研討日期 |
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研討地點 |
台大社會科學院710討論室 |
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主講題目 |
Specific
Versus Ad Valorem Taxes in the Presence of Cost and Quality Differences |
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作者 |
Kuang-Cheng Andy Wang, Ping-Yao
Chou and Wen-Jung Liang |
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文獻出處 |
Working paper |
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主講人 |
周冰瑤 |
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參加人員 |
周冰瑤、王羿傑、施姵全、林燕淑、張博涵、黃鴻、呂得成、梁文榮、鍾暳陵、陳金盛、彭正浩、高國峯、王光正、丁虹仁、曹古駒 |
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摘要 |
We take into account both cost and quality
differences in a Cournot duopoly framework to
examine specific versus ad valorem taxes. We show that a specific tax can be
welfare superior to an ad valorem tax, if the magnitude of the quality
difference is greater than that of the cost difference. |