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ArtikelCommodity Taxation in A Differentiated Oligopoly  
Oleh: Thisse, Jacques-Francois ; Cremer, Helmuth
Jenis: Article from Bulletin/Magazine
Dalam koleksi: INTERNATIONAL ECONOMIC REVIEW vol. 35 no. 3 (1994), page 613-634.
Topik: TAXATION; commodity taxation; oligopoly
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: II49.4
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelWe introduce commodity taxation into a vertical differentiation model with endogenous product selection. We show that a uniform ad valorem tax lowers both qualities, distorts the allocation of consumers between firms and lowers the consumer prices of both variants. A small uniform tax is always welfare - improving over the no - tax equilibrium. A differentiation of tax rates may - or may not be desirable on welfare grounds. If a welfare improvement is possible through a nonuniform tax, it is always the high - quality variant which must be taxed at a higher rate.
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