A welfare comparison of ad valorem and unit tax regimes
Year of publication: |
February 2016
|
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Authors: | Hoffmann, Magnus ; Runkel, Marco |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 23.2016, 1, p. 140-157
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Subject: | Tax competition | Unit taxes | Ad valorem taxes | Steuerwettbewerb | Verbrauchsteuer | Excise tax | Steuertheorie | Theory of taxation | Optimale Besteuerung | Optimal taxation | Umsatzsteuer | Sales tax | Wohlfahrtsanalyse | Welfare analysis |
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