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dc.contributor.authorPlewka, Jörgen
dc.date.accessioned2007-09-04-
dc.date.accessioned2009-08-06T09:01:48Z-
dc.date.available2009-08-06T09:01:48Z-
dc.date.issued2007-
dc.identifier.isbn978-3-86788-013-8en
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
dc.language.isoengen
dc.publisher|aRheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) |cEssenen
dc.relation.ispartofseries|aRuhr Economic Papers |x19en
dc.subject.jelH22en
dc.subject.jelL11en
dc.subject.ddc330en
dc.subject.keywordTax incidenceen
dc.subject.keywordunit taxen
dc.subject.keywordad valorem taxen
dc.subject.keywordprice discriminationen
dc.subject.stwUmsatzsteueren
dc.subject.stwVerbrauchsteueren
dc.subject.stwSteuerinzidenzen
dc.subject.stwPreisdifferenzierungen
dc.subject.stwTheorieen
dc.titleFiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination-
dc.typeWorking Paperen
dc.identifier.ppn541688332en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:rwirep:19en

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