Arbeitspapier
Failure of ad valorem and specific tax equivalence under uncertainty
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IAAEU Discussion Paper Series in Economics ; No. 05/2012
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Taxation and Subsidies: Efficiency; Optimal Taxation
National Budget; Budget Systems
- Thema
-
ad valorem taxes and specific taxes
revenue neutrality
price uncertainty
concept of pathwise neutrality
Umsatzsteuer
Verbrauchsteuer
Steuereinnahmen
Wettbewerb
Risiko
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Goerke, Laszlo
Herzberg, Frederik
Upmann, Thorsten
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
- (wo)
-
Trier
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Goerke, Laszlo
- Herzberg, Frederik
- Upmann, Thorsten
- University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
Entstanden
- 2012
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