Specific versus Ad Valorem Taxation and Externalities

This studyexamines the choice between specific and ad valorem taxes when the production of a good, produced under imperfect competition, creates harmful externalities. The optimal tax system is shown to rely on wholly ad valorem (specific) taxation if the valuation of the distortion arising from the harmful externalityis smaller (larger) than that of the imperfect competition

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Year of publication:	2014
Authors:	Pirttila, Jukka
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Externer Effekt \| Externalities \| Optimale Besteuerung \| Optimal taxation
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Economics, 76(2):177-187, 2002, DOI: 10.1007/s007120200035 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 1, 2002 erstellt Volltext nicht verfügbar
Classification:	H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H32 - Firm
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013047845