Failure of ad valorem and specific tax equivalence under uncertainty
Year of publication: |
2012
|
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Authors: | Goerke, Laszlo ; Herzberg, Frederik ; Upmann, Thorsten |
Publisher: |
Trier : University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU) |
Subject: | Umsatzsteuer | Verbrauchsteuer | Steuereinnahmen | Wettbewerb | Risiko | Theorie | ad valorem taxes and specific taxes | revenue neutrality | price uncertainty | concept of pathwise neutrality |
Series: | |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 728873907 [GVK] hdl:10419/80875 [Handle] RePEc:iaa:dpaper:201205 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H61 - Budget; Budget Systems |
Source: |
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Failure of ad valorem and specific tax equivalence under uncertainty
Goerke, Laszlo, (2012)
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Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty
Goerke, Laszlo, (2012)
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Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty
Goerke, Laszlo, (2012)
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Failure of ad valorem and specific tax equivalence under uncertainty
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Failure of ad valorem and specific tax equivalence under uncertainty
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Failure of ad valorem and specific tax equivalence under uncertainty
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