Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad … pathwise. Since we obtain this result under perfect competition, our analysis also provides a further rationale for why the … equivalence must fail under imperfect competition …

Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad … pathwise. Since we obtain this result under perfect competition, our analysis also provides a further rationale for why the … equivalence must fail under imperfect competition. -- ad valorem taxes and specific taxes ; revenue neutrality ; price uncertainty …

Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad … pathwise. Since we obtain this result under perfect competition, our analysis also provides a further rationale for why the … equivalence must fail under imperfect competition. -- ad valorem taxes and specific taxes ; revenue neutrality ; price uncertainty …

Previous research has shown that Tiebout-style fiscal competition among local governments reduces the likelihood of … adopting income taxes. This literature has not yet considered the impact of yardstick competition on tax instrument choice …. This paper employs spatial econometrics to test for yardstick competition in the decision to adopt an income tax. The …

higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead … to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and …

12 countries between 1998 and 2012, this paper first estimates the effect of competition policy on innovation. We find …