Welcome Guest
HERMES-IR Login
Japanese
Contents
Ranking
Ranking (Access)
Ranking (Download)
More
Special Collections
HERMES-Catalog
Category
030 Department Bulletin Papers = 本学紀要論文
*Hitotsubashi journal of economics
Vol. 64, no. 2(Dec. 2023)
Vol. 64, no. 1(Jun. 2023)
Vol. 63, no. 2(Dec. 2022)
Vol. 63, no. 1(Jun. 2022)
Vol. 62, no. 2(Dec. 2021)
Vol. 62, no. 1 (Jun. 2021)
Vol. 61, no. 2 (Dec. 2020)
Vol. 61, no. 1 (Jun. 2020)
Vol. 60, no. 2 (Dec. 2019)
Vol. 60, no. 1 (Jun. 2019)
Vol. 59, no. 2 (Dec. 2018)
Vol. 59, no. 1 (Jun. 2018)
Vol. 58, no. 2 (Dec. 2017)
Vol. 58, no. 1 (Jun. 2017)
Vol. 57, no. 2 (Dec. 2016)
Vol. 57, no. 1 (Jun. 2016)
Vol. 56, no. 2 (Dec. 2015)
Vol. 56, no. 1 (Jun. 2015)
Vol. 55, no. 2 (Dec. 2014)
Vol. 55, no. 1 (Jun. 2014)
Vol. 54, no. 2 (Dec. 2013)
Vol. 54, no. 1 (Jun. 2013)
Vol. 53, no. 2 (Dec. 2012)
Vol. 53, no. 1 (Jun. 2012)
Vol. 52, no. 2 (Dec. 2011)
Vol. 52, no. 1 (Jun. 2011)
Vol. 51, no. 2 (Dec. 2010)
Vol. 51, no. 1 (Jun. 2010)
Vol. 50, no. 2 (Dec. 2009)
Vol. 50, no. 1 (Jun. 2009)
Vol. 49, no. 2 (Dec. 2008)
Vol. 49, no. 1 (Jun. 2008)
Vol. 48, no. 2 (Dec. 2007)
Vol. 48, no. 1 (Jun. 2007)
Vol. 47, no. 2 (Dec. 2006)
Vol. 47, no. 1 (Jun. 2006)
Vol. 46, no. 2 (Dec. 2005)
Vol. 46, no. 1 (Jun. 2005)
Vol. 45, no. 2 (Dec. 2004)
Vol. 45, no. 1 (Jun. 2004)
Vol. 44, no. 2 (Dec. 2003)
Vol. 44, no. 1 (Jun. 2003)
Vol. 43, no. 2 (Dec. 2002)
Vol. 43, no. 1 (Jun. 2002)
Vol. 42, no. 2 (Dec. 2001)
Vol. 42, no. 1 (Jun. 2001)
Vol. 41, no. 2 (Dec. 2000)
Vol. 41, no. 1 (Jun. 2000)
Vol. 40, no. 2 (Dec. 1999)
Vol. 40, no. 1 (Jun. 1999)
Vol. 39, no. 2 (Dec. 1998)
Vol. 39, no. 1 (Jun. 1998)
Vol. 38, no. 2 (Dec. 1997)
Vol. 38, no. 1 (Jun. 1997)
Vol. 37, no. 2 (Dec. 1996)
Vol. 37, no. 1 (Jun. 1996)
Vol. 36, no. 2 (Dec. 1995)
Vol. 36, no. 1 (Jun. 1995)
Vol. 35, no. 2 (Dec. 1994)
Vol. 35, no. 1 (Jun. 1994)
Vol. 34, no. 2 (Dec. 1993)
Vol. 34, no. 1 (Jun. 1993)
Vol. 34, Special Issue (Dec. 1993)
Vol. 33, no. 2 (Dec. 1992)
Vol. 33, no. 1 (Jun. 1992)
Vol. 32, no. 2 (Dec. 1991)
Vol. 32, no. 1 (Jun. 1991)
Vol. 31, no. 2 (Dec. 1990)
Vol. 31, no. 1 (Jun. 1990)
Vol. 30, no. 2 (Dec. 1989)
Vol. 30, no. 1 (Jun. 1989)
Vol. 29, no. 2 (Dec. 1988)
Vol. 29, no. 1 (Jun. 1988)
Vol. 28, no. 2 (Dec. 1987)
Vol. 28, no. 1 (Jun. 1987)
Vol. 27, no. 2 (Dec. 1986)
Vol. 27, no. 1 (Jun. 1986)
Vol. 27, Special Issue (Oct. 1986)
Vol. 26, no. 2 (Dec. 1985)
Vol. 26, no. 1 (Jun. 1985)
Vol. 25, no. 2 (Dec. 1984)
Vol. 25, no. 1 (Jun. 1984)
Vol. 24, no. 2 (Dec. 1983)
Vol. 24, no. 1 (Jun. 1983)
Vol. 23, no. 2 (Feb. 1983)
Vol. 23, no. 1 (Jun. 1982)
Vol. 22, no. 2 (Feb. 1982)
Vol. 22, no. 1 (Jun. 1981)
Vol. 21, no. 2 (Feb. 1981)
Vol. 21, no. 1 (Jun. 1980)
Vol. 20, no. 2 (Feb. 1980)
Vol. 20, no. 1 (Jun. 1979)
Vol. 19, no. 1,2 (Dec. 1978)
Vol. 18, no. 2 (Feb. 1978)
Vol. 18, no. 1 (Jun. 1977)
Vol. 17, no. 2 (Feb. 1977)
Vol. 17, no. 1 (Jun. 1976)
Vol. 16, no. 2 (Feb. 1976)
Vol. 16, no. 1 (Jun. 1975)
Vol. 15, no. 2 (Feb. 1975)
Vol. 15, no. 1 (Jun. 1974)
Vol. 14, no. 2 (Feb. 1974)
Vol. 14, no. 1 (Jun. 1973)
Vol. 13, no. 2 (Feb. 1973)
Vol. 13, no. 1 (Jun. 1972)
Vol. 12, no. 2 (Feb. 1972)
Vol. 12, no. 1 (Jun. 1971)
Vol. 11, no. 2 (Feb. 1971)
Vol. 11, no. 1 (Jun. 1970)
Vol. 10, no. 2 (Feb. 1970)
Vol. 10, no. 1 (Jun. 1969)
Vol. 09, no. 2 (Feb. 1969)
Vol. 09, no. 1 (Jun. 1968)
Vol. 08, no. 2 (Feb. 1968)
Vol. 08, no. 1 (Jun. 1967)
Vol. 07, no. 2 (Feb. 1967)
Vol. 07, no. 1 (Jun. 1966)
Vol. 06, no. 2 (Feb. 1966)
Vol. 06, no. 1 (Jun. 1965)
Vol. 05, no. 2 (Jan. 1965)
Vol. 05, no. 1 (Jun. 1964)
Vol. 04, nos. 1/2 (Feb. 1964)
Vol. 03, no. 2 (Jun. 1963)
Vol. 03, no. 1 (Oct. 1962)
Vol. 02, no. 2 (Mar. 1962)
Vol. 02, no. 1 (Sep. 1961)
Vol. 01, no. 1 (Oct. 1960)
Number of Access this item:
1,015
(
2024-05-14
14:22 Counts
)
Identifier to cite or link to this item: https://doi.org/10.15057/28613
Identifier to cite or link to this item: https://hdl.handle.net/10086/28613
Link to primary information
File
Format
Size
Views
Description
cover_28613
pdf
HJeco0580100410
pdf
477 KB
714
Item Information
Output File
Title
NON-EQUIVALENCE OF SPECIFIC AND AD VALOREM TAXATION IN THE COMPETITIVE MARKET WITH TAX EVASION
Creator
Creator Name
HUANG, CHE-CHIANG
HUANG, CHE-CHIANG
Affiliation
Affiliation Name
China University of Technology
Creator Name
UENG, K.L. GLEN
UENG, K.L. GLEN
Affiliation
Affiliation Name
National Chengchi University
Creator Name
HU, JIN-LI
HU, JIN-LI
Affiliation
Affiliation Name
National Chiao Tung University
Key Word
tax evasion
ad valorem taxation
specific taxation
JEL
H21
H26
Abstract
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.
Publisher
Hitotsubashi University
Issued Date
2017-06
Language
English(eng)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/28613
ISSN
0018-280x
NCID
AA00207547
Source Title
Hitotsubashi Journal of Economics
Volume Number
58
Issue Number
1
Page Start
41
Page End
51
Appears in Collections
Vol. 58, no. 1 (Jun. 2017)
URL
https://hdl.handle.net/10086/28613
Back to Home