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Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI), Essen >
Ruhr Economic Papers, RWI >
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http://hdl.handle.net/10419/26784
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| Title: | | Fiscal discrimination between consumer groups: tax burden distribution under price discrimination  |
| Authors: | | Plewka, Jörg |
| Issue Date: | | 2007 |
| Series/Report no.: | | Ruhr economic papers 19 |
| Abstract: | | In this paper it is analysed, how, under price discrimination, the tax burden is shared between the distinct consumer groups. Unit and ad valorem taxes are compared, revealing an impossibility of fiscal discrimination with regard to price changes. Contrary to conventional tax incidence analysis, it is shown that quantities traded do matter. Relative market shares are decisive for the distribution of tax burdens thereby opening up an opportunity for fiscal discrimination in choosing tax types. This discriminatory potential is limited and not caused by price discrimination per se but rather due to monopolistic supply. |
| Subjects: | | Tax incidence unit tax ad valorem tax price discrimination |
| JEL: | | H22 L11 |
| ISBN: | | 978-3-86788-013-8 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des RWI Ruhr Economic Papers, RWI
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