Denicolo, Vincenzo; Matteuzzi, Massimo - In: International Tax and Public Finance 7 (2000) 3, pp. 335-342
This paper compares ad valorem and specific taxes in asymmetric homogenous Cournot oligopolies with constant marginal costs. We show that for any given level of industry output, ad valorem taxes are superior to specific taxes in terms of revenue raised. If the tax rates are sufficiently high,...