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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/65396
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Goerke, Laszlo | | en_US |
| dc.contributor.author | | Herzberg, Frederik | | en_US |
| dc.contributor.author | | Upmann, Thorsten | | en_US |
| dc.date.accessioned | | 2012-10-17 | | en_US |
| dc.date.accessioned | | 2012-10-19T15:42:49Z | | - |
| dc.date.available | | 2012-10-19T15:42:49Z | | - |
| dc.date.issued | | 2012 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/65396 | | - |
| dc.description.abstract | | Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are almost never equivalent in the presence of uncertainty if we demand equivalence to hold pathwise. Since we obtain this result under perfect competition, our analysis also provides a further rationale for why the equivalence must fail under imperfect competition. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo Working Paper: Public Finance 3946 | | en_US |
| dc.subject.jel | | H20 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.jel | | H61 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | ad valorem taxes and specific taxes | | en_US |
| dc.subject.keyword | | revenue neutrality | | en_US |
| dc.subject.keyword | | price uncertainty | | en_US |
| dc.subject.keyword | | concept of pathwise neutrality | | en_US |
| dc.subject.stw | | Umsatzsteuer | | en_US |
| dc.subject.stw | | Verbrauchsteuer | | en_US |
| dc.subject.stw | | Steueraufkommen | | en_US |
| dc.subject.stw | | Wettbewerb | | en_US |
| dc.subject.stw | | Risiko | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Failure of ad valorem and specific tax equivalence under uncertainty | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 72765277X | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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