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030 Department Bulletin Papers = 本学紀要論文
*Hitotsubashi journal of economics
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Identifier to cite or link to this item: https://doi.org/10.15057/28954
Identifier to cite or link to this item: https://hdl.handle.net/10086/28954
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cover_28954
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HJeco0580201070
pdf
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Title
SPECIFIC VERSUS AD VALOREM TAXATION WITH TAX EVASION IN IMPERFECTLY COMPETITIVE MARKETS
Creator
Creator Name
UENG, K.L. GLEN
UENG, K.L. GLEN
Affiliation
Affiliation Name
National Chengchi University
Creator Name
HUANG, CHE-CHIANG
HUANG, CHE-CHIANG
Affiliation
Affiliation Name
China University of Technology
Creator Name
HU, JIN-LI
HU, JIN-LI
Affiliation
Affiliation Name
National Chiao Tung University
Key Word
tax evasion
ad valorem taxation
specifictaxation
JEL
H21
H26
Abstract
This paper calls into question the equivalence between specificand ad valorem taxation in the presence of tax evasion under imperfect competition. Once there is 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. With this difference, we show that in imperfectly competitive markets (i) if per-unit taxes are the same, output will be larger under ad valorem taxation, and (ii) specifictaxation may be superior to ad valorem taxation if it causes firms to channel fewer resources into tax evasion.
Publisher
Hitotsubashi University
Issued Date
2017-12
Language
English(eng)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/28954
ISSN
0018-280x
NCID
AA00207547
Source Title
Hitotsubashi Journal of Economics
Volume Number
58
Issue Number
2
Page Start
107
Page End
119
Appears in Collections
Vol. 58, no. 2 (Dec. 2017)
URL
https://hdl.handle.net/10086/28954
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