This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar...

By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...

The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional...

Gutscheine werden in zahlreichen Branchen mannigfach verwendet und sind neben der klassischen Zielgruppe Endverbraucher inzwischen innerhalb der gesamten Leistungskette zu beobachten. Die Ausgabe von Gutscheinen ermöglicht den Unternehmen liquide Mittel zu generieren, ohne eine sofortige...