文章基本信息

标题：NON-EQUIVALENCE OF SPECIFIC AND AD VALOREM TAXATION IN THE COMPETITIVE MARKET WITH TAX EVASION
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作者：HUANG, CHE-CHIANG ; UENG, K.L. GLEN ; HU, JIN-LI 等
期刊名称：Hitotsubashi Journal of Economics
印刷版ISSN：0018-280X
出版年度：2017
卷号：58
期号：1
页码：41-51
DOI：10.15057/28613
出版社：Maruzen Company Ltd
摘要：The well-known equivalence between specific and ad valorem taxation in competitive markets may not hold in the presence of tax evasion. Evading specific taxes has to take place via concealing quantities sold, whereas evading ad valorem taxes can take place via concealing selling prices as well as quantities sold. We show that in the competitive market (i) this difference could make the equivalence of these two taxes break down, and (ii) specific taxation may be superior to ad valorem taxation if it causes firms to channel fewer resources into tax evasion, given other things being equal.
关键词：tax evasion; ad valorem taxation; specific taxation