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- Title
Indirect taxation and tax incidence under nonlinear pricing.
- Authors
Jensen, Sissel; Schjelderup, Guttorm
- Abstract
This paper study how a change in specific and ad valorem taxes under nonlinear pricing affects tax incidence. We show that an increase in either tax rate leads to a higher usage fee for all consumers, whereas the fixed fee under reasonable assumptions will fall. Finally, the model shows that the presumption in favor of ad valorem taxes over specific taxes also holds under nonlinear pricing and incomplete market coverage.
- Subjects
INDIRECT taxation; TAX incidence; NONLINEAR pricing; TAX rates; ECONOMIC models; AD valorem tax
- Publication
International Tax & Public Finance, 2011, Vol 18, Issue 5, p519
- ISSN
0927-5940
- Publication type
Article
- DOI
10.1007/s10797-011-9167-y