Sen, Neelanjan; Biswas, Rajit - Volkswirtschaftliche Fakultät, … - 2014
licensing opportunities after the announcement of the tax rates by the government. Anderson et al. (2001) shows that in such a … case ad valorem tax welfare dominates the unit tax. However, it ignores the licensing possibilities. Interestingly, it is … shown in the present paper that in case of fixed-fee licensing unit tax sometimes dominates ad valorem tax. However, unit …