Unit versus ad valorem taxes: Monopoly in general equilibrium

• 成果类型: Article
• 署名作者: Blackorby, Charles; Murty, Sushama
• 署名单位: University of Warwick; Aix-Marseille Universite
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2006.10.003
• 发表日期: 2007
• 页码: 817-822
• 关键词: ad valorem taxes; unit taxes; monopoly

摘要

We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are equivalent on the set of Pareto optima. (c) 2006 Elsevier B.V. All rights reserved.