Product Quality Under Specific and Ad Valorem Taxation
This article generalizes existing results on the effects of specific and ad valorem taxes on product quality in competitive markets. It is shown that the critical quantity on which these effects turn is the price elasticity of the marginal valuation of quality. Previous analyses, it emerges, have im...
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| Veröffentlicht in: | Public finance quarterly 1991-04, Vol.19 (2), p.238-247 |
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| container_end_page | 247 |
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| container_issue | 2 |
| container_start_page | 238 |
| container_title | Public finance quarterly |
| container_volume | 19 |
| creator | Kay, John Keen, Michael |
| description | This article generalizes existing results on the effects of specific and ad valorem
taxes on product quality in competitive markets. It is shown that the critical quantity
on which these effects turn is the price elasticity of the marginal valuation of quality.
Previous analyses, it emerges, have implicitly focused on the special cases in which
this elasticity is zero or unity. It is also shown that there are circumstances in which
this elasticity is exactly the reciprocal of the elasticity of substitution between price
and quality in the indirect utility function. |
| doi_str_mv | 10.1177/109114219101900207 |
| format | Article |
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taxes on product quality in competitive markets. It is shown that the critical quantity
on which these effects turn is the price elasticity of the marginal valuation of quality.
Previous analyses, it emerges, have implicitly focused on the special cases in which
this elasticity is zero or unity. It is also shown that there are circumstances in which
this elasticity is exactly the reciprocal of the elasticity of substitution between price
and quality in the indirect utility function.</description><identifier>ISSN: 0048-5853</identifier><identifier>DOI: 10.1177/109114219101900207</identifier><language>eng</language><publisher>Thousand Oaks, CA: SAGE Publications</publisher><subject>Economic aspects ; Product quality ; Taxation</subject><ispartof>Public finance quarterly, 1991-04, Vol.19 (2), p.238-247</ispartof><rights>COPYRIGHT 1991 Sage Publications, Inc.</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c424t-b019c63c443818eebd90f3d6b58a89aff42c02c55b4117089c12d85597e7e4f3</citedby><cites>FETCH-LOGICAL-c424t-b019c63c443818eebd90f3d6b58a89aff42c02c55b4117089c12d85597e7e4f3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://journals.sagepub.com/doi/pdf/10.1177/109114219101900207$$EPDF$$P50$$Gsage$$H</linktopdf><linktohtml>$$Uhttps://journals.sagepub.com/doi/10.1177/109114219101900207$$EHTML$$P50$$Gsage$$H</linktohtml><link.rule.ids>314,776,780,21798,27901,27902,43597,43598</link.rule.ids></links><search><creatorcontrib>Kay, John</creatorcontrib><creatorcontrib>Keen, Michael</creatorcontrib><title>Product Quality Under Specific and Ad Valorem Taxation</title><title>Public finance quarterly</title><description>This article generalizes existing results on the effects of specific and ad valorem
taxes on product quality in competitive markets. It is shown that the critical quantity
on which these effects turn is the price elasticity of the marginal valuation of quality.
Previous analyses, it emerges, have implicitly focused on the special cases in which
this elasticity is zero or unity. It is also shown that there are circumstances in which
this elasticity is exactly the reciprocal of the elasticity of substitution between price
and quality in the indirect utility function.</description><subject>Economic aspects</subject><subject>Product quality</subject><subject>Taxation</subject><issn>0048-5853</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1991</creationdate><recordtype>article</recordtype><recordid>eNp9kMtKAzEUhrNQsFZfwFUewLEnt06yLMUbFFSsbodMclJSpjMlMwP27Y3UncWcReDwfYefn5AbBneMleWMgWFMcmYYMAPAoTwjEwCpC6WVuCCXfb-F_IzgEzJ_TZ0f3UDfRtvE4UA_Wo-Jvu_RxRAdta2nC08_bdMl3NG1_bJD7Norch5s0-P17z8l64f79fKpWL08Pi8Xq8JJLoeizgncXDgphWYasfYGgvDzWmmrjQ1BcgfcKVXLHB20cYx7rZQpsUQZxJTcHs9ubINVbEM3JOs22GLKgVoMMa8XDJTQ2cl4cQLP43EX3SmeH3mXur5PGKp9ijubDhWD6qfL6m-XWZodpd5usNp2Y2pzA_8Z3yQNc_E</recordid><startdate>19910401</startdate><enddate>19910401</enddate><creator>Kay, John</creator><creator>Keen, Michael</creator><general>SAGE Publications</general><general>Sage Publications, Inc</general><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>19910401</creationdate><title>Product Quality Under Specific and Ad Valorem Taxation</title><author>Kay, John ; Keen, Michael</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c424t-b019c63c443818eebd90f3d6b58a89aff42c02c55b4117089c12d85597e7e4f3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1991</creationdate><topic>Economic aspects</topic><topic>Product quality</topic><topic>Taxation</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Kay, John</creatorcontrib><creatorcontrib>Keen, Michael</creatorcontrib><collection>CrossRef</collection><jtitle>Public finance quarterly</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Kay, John</au><au>Keen, Michael</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Product Quality Under Specific and Ad Valorem Taxation</atitle><jtitle>Public finance quarterly</jtitle><date>1991-04-01</date><risdate>1991</risdate><volume>19</volume><issue>2</issue><spage>238</spage><epage>247</epage><pages>238-247</pages><issn>0048-5853</issn><abstract>This article generalizes existing results on the effects of specific and ad valorem
taxes on product quality in competitive markets. It is shown that the critical quantity
on which these effects turn is the price elasticity of the marginal valuation of quality.
Previous analyses, it emerges, have implicitly focused on the special cases in which
this elasticity is zero or unity. It is also shown that there are circumstances in which
this elasticity is exactly the reciprocal of the elasticity of substitution between price
and quality in the indirect utility function.</abstract><cop>Thousand Oaks, CA</cop><pub>SAGE Publications</pub><doi>10.1177/109114219101900207</doi><tpages>10</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0048-5853 |
| ispartof | Public finance quarterly, 1991-04, Vol.19 (2), p.238-247 |
| issn | 0048-5853 |
| language | eng |
| recordid | cdi_gale_infotracgeneralonefile_A10538597 |
| source | SAGE Publications; Alma/SFX Local Collection |
| subjects | Economic aspects Product quality Taxation |
| title | Product Quality Under Specific and Ad Valorem Taxation |
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