Indirect taxation, quality choice, and social welfare

This paper takes into account the quality of the products in an oligopolistic framework to examine the superiority of a specific tax versus an ad valorem tax. We find that the government can get more tax revenues by adopting ad valorem tax compared with specific tax. In the case of fixed marginal co...

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Veröffentlicht in:	Managerial and decision economics 2022-09, Vol.43 (6), p.1764-1772
Hauptverfasser:	Wang, Xingtang, Wang, Leonard F. S.
Format:	Artikel
Sprache:	eng
Schlagworte:	Social welfare Tax revenues Taxation
Online-Zugang:	Volltext
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