研討日期

2016423日上午10:20 ~ 12:00

研討地點

台大社會科學院710討論室

主講題目

Specific Versus Ad Valorem Taxes in the Presence of Cost and Quality Differences

作者

Kuang-Cheng Andy Wang, Ping-Yao Chou and Wen-Jung Liang

文獻出處

Working paper

主講人

周冰瑤

參加人員

周冰瑤、王羿傑、施全、林燕淑、張博涵、黃鴻、呂得成、梁文榮、暳陵、陳金盛、彭正浩、高國峯、王光正、丁虹仁、曹古駒

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.