We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

price with respect to efficiency and practical policy appeal. Using a tax on price in combination with ad valorem taxation …

characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …