研討日期	2016年6月11日上午12:00 ~ 13:10
研討地點	台大社會科學院710討論室
主講題目	RELATIVE EFFICIENCY OF AD VALOREM AND UNIT TAXES: THE CASE OF ENDOGENOUS QUALITY
作者	LIQUN LIU
文獻出處	Public Finance Review 31:291–301
主講人	周冰瑤
參加人員	曹古駒、周冰瑤、林燕淑、呂得成、梁文榮、施姵全、陳金盛、黃鴻、林晏如、高國峯、彭正浩、陳宏易、王光正、丁虹仁
摘要	This article studies the relative efficiency of unit and ad valorem taxes in a competitive market in which the quality of product is endogenous. The author finds that the relative efficiency of these two taxes depends on exactly how individuals value the quality of a product. Specifically, the unit tax welfare dominates the ad valorem tax in the “casket” case and the “full-price” case, whereas the ad valorem tax welfare dominates the unit tax in the “lightbulb” case.