Arbeitspapier
Commodity tax structure under uncertainty in a perfectly competitive market
In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly competitive markets and is without impact in a competitive world. This paper demonstrates that a substitution of this kind can also increase expected output and welfare in a competitive market characterised by uncertainty about the commodity price, if firms can respond to the revelation of demand conditions by altering output.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 3339
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
ad valorem tax
commodity taxation
perfect competition
uncertainty
unit tax
Verbrauchsteuer
Steuerwirkung
Wohlfahrtseffekt
Vollkommener Wettbewerb
Preis
Risiko
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Goerke, Laszlo
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Goerke, Laszlo
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2011
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