Unit versus ad valorem taxes: Monopoly in general equilibrium

被引：28

作者：

Blackorby, Charles ^{[1
]}

Murty, Sushama

机构：

[1] Univ Warwick, Dept Econ, Coventry CV4 7AL, W Midlands, England

[2] GREQAM, Marseille, France

来源：

JOURNAL OF PUBLIC ECONOMICS | 2007年 / 91卷 / 3-4期

关键词：

ad valorem taxes; unit taxes; monopoly;

D O I：

10.1016/j.jpubeco.2006.10.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are equivalent on the set of Pareto optima. (c) 2006 Elsevier B.V. All rights reserved.

引用

页码：817 / 822

页数：6

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