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dc.contributor.authorPlewka, Jörgen_US
dc.date.accessioned2007-09-04en_US
dc.date.accessioned2009-08-06T09:01:48Z-
dc.date.available2009-08-06T09:01:48Z-
dc.date.issued2007en_US
dc.identifier.isbn978-3-86788-013-8en_US
dc.identifier.urihttp://hdl.handle.net/10419/26784-
dc.description.abstractIn 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.en_US
dc.language.isoengen_US
dc.publisherRWI Essenen_US
dc.relation.ispartofseriesRuhr economic papers 19en_US
dc.subject.jelH22en_US
dc.subject.jelL11en_US
dc.subject.ddc330en_US
dc.subject.keywordTax incidenceen_US
dc.subject.keywordunit taxen_US
dc.subject.keywordad valorem taxen_US
dc.subject.keywordprice discriminationen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwPreisdifferenzierungen_US
dc.subject.stwTheorieen_US
dc.titleFiscal discrimination between consumer groups: tax burden distribution under price discriminationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn541688332en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:Publikationen von Forscherinnen und Forschern des RWI
Ruhr Economic Papers, RWI

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