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dc.contributor.authorKotsogiannis, Christos
dc.contributor.authorSerfes, Konstantinos
dc.date.accessioned2014-11-18T11:49:40Z
dc.date.issued2013-06-17
dc.description.abstractThe 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 ad valorem taxation tax-revenue dominates specific. It is shown that in the presence of uncertainty, regarding firms’ cost structures, and under reasonable conditions, the conventional wisdom might not hold. The implication of this, from a policy perspective, is that the precise evaluation of the two types of taxation requires an explicit consideration of cost uncertainty.en_GB
dc.identifier.citationVolume 16 (1), pp. 48–68en_GB
dc.identifier.doi10.1111/jpet.12059
dc.identifier.urihttp://hdl.handle.net/10871/15891
dc.language.isoenen_GB
dc.publisherWiley Blackwellen_GB
dc.relation.urlhttp://hdl.handle.net/10871/17888
dc.subjectSpecific taxationen_GB
dc.subjectAd valorem taxationen_GB
dc.subjectComparison of taxesen_GB
dc.subjectImperfect competitionen_GB
dc.titleThe comparison of ad valorem and specific taxation under uncertaintyen_GB
dc.typeArticleen_GB
dc.date.available2014-11-18T11:49:40Z
dc.contributor.editorConley, J
dc.contributor.editorWooders, M
dc.identifier.issn1097-3923
dc.descriptionThis is the author accepted manuscript. the final version is available from Wiley via the DOI in this recorden_GB
dc.descriptionThere is another record in ORE for this publication: http://hdl.handle.net/10871/17888
dc.identifier.eissn1467-9779
dc.identifier.journalJournal of Public Economic Theoryen_GB
refterms.dateFOA2019-03-28T10:11:58Z


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