Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies

This paper compares ad valorem and specific taxes in asymmetric homogenous Cournot oligopolies with constant marginal costs. We show that for any given level of industry output, ad valorem taxes are superior to specific taxes in terms of revenue raised. If the tax rates are sufficiently high, for any given specific tax one can find an ad valorem tax that leads to greater tax revenue, consumer surplus, and industry profits

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Year of publication:	2001
Authors:	Denicolò, Vincenzo ; Matteuzzi, Massimo
Publisher:	[S.l.] : SSRN
Subject:	Oligopol \| Oligopoly \| Theorie \| Theory \| Spezielle Verbrauchsteuer \| Specific excise tax \| Steuereinnahmen \| Tax revenue \| Steuererhebungsverfahren \| Taxation procedure
Description of contents:	Abstract [papers.ssrn.com]

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International Tax and Public Finance, Vol. 7, No. 3, 2000 Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

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