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dc.contributor.authorGoerke, Laszloen_US
dc.contributor.authorHerzberg, Frederiken_US
dc.contributor.authorUpmann, Thorstenen_US
dc.date.accessioned2012-10-17en_US
dc.date.accessioned2012-10-19T15:42:49Z-
dc.date.available2012-10-19T15:42:49Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/65396-
dc.description.abstractApplying 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.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo Working Paper: Public Finance 3946en_US
dc.subject.jelH20en_US
dc.subject.jelH21en_US
dc.subject.jelH61en_US
dc.subject.ddc330en_US
dc.subject.keywordad valorem taxes and specific taxesen_US
dc.subject.keywordrevenue neutralityen_US
dc.subject.keywordprice uncertaintyen_US
dc.subject.keywordconcept of pathwise neutralityen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwWettbewerben_US
dc.subject.stwRisikoen_US
dc.subject.stwTheorieen_US
dc.titleFailure of ad valorem and specific tax equivalence under uncertaintyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn72765277Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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