Goodhue, Rachael E.; LaFrance, Jeffrey; Simon, Leo K. - School of Economic Sciences, Washington State University - 2009
We consider the impact of taxes on the quantity and quality produced of goods, such as wine, for which market value accrues with age by a competitive producer. Any pair of taxes that includes a volumetric sales tax and any one of three other types of tax – an ad valorem sales tax, an ad...