研討日期

2016611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.