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 …