Now showing items 1-2 of 2

  • The comparison of ad valorem and specific taxation under uncertainty 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley Blackwell, 2013)
    The comparison between specific (per unit) and ad valorem (percentage) taxation has been one of the oldest issues in public finance. In Cournot markets, with deterministic costs structures, conventional wisdom has it that ...
  • Public goods and tax competition in a two-sided market 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley, 2010-04)
    A rather neglected issue in the tax competition literature is the dependence of equilibrium outcomes on the presence of firms and shoppers (two-sided markets). Making use of a model of vertical and horizontal differentiation, ...