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dc.contributor.authorGoerke, Laszloen
dc.contributor.authorHerzberg, Frederiken
dc.contributor.authorUpmann, Thorstenen
dc.date.accessioned2012-10-17-
dc.date.accessioned2012-10-19T15:42:49Z-
dc.date.available2012-10-19T15:42:49Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3946en
dc.subject.jelH20en
dc.subject.jelH21en
dc.subject.jelH61en
dc.subject.ddc330en
dc.subject.keywordad valorem taxes and specific taxesen
dc.subject.keywordrevenue neutralityen
dc.subject.keywordprice uncertaintyen
dc.subject.keywordconcept of pathwise neutralityen
dc.subject.stwUmsatzsteueren
dc.subject.stwVerbrauchsteueren
dc.subject.stwSteueraufkommenen
dc.subject.stwWettbewerben
dc.subject.stwRisikoen
dc.subject.stwTheorieen
dc.titleFailure of ad valorem and specific tax equivalence under uncertainty-
dc.typeWorking Paperen
dc.identifier.ppn72765277Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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