完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.author | Huang, Che-Chiang | en_US |
dc.contributor.author | Ueng, K. L. Glen | en_US |
dc.contributor.author | Hu, Jin-Li | en_US |
dc.date.accessioned | 2018-08-21T05:54:18Z | - |
dc.date.available | 2018-08-21T05:54:18Z | - |
dc.date.issued | 2017-06-01 | en_US |
dc.identifier.issn | 0018-280X | en_US |
dc.identifier.uri | http://hdl.handle.net/11536/145776 | - |
dc.description.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. | en_US |
dc.language.iso | en_US | en_US |
dc.subject | tax evasion | en_US |
dc.subject | ad valorem taxation | en_US |
dc.subject | specific taxation | en_US |
dc.title | NON-EQUIVALENCE OF SPECIFIC AND AD VALOREM TAXATION IN THE COMPETITIVE MARKET WITH TAX EVASION | en_US |
dc.type | Article | en_US |
dc.identifier.journal | HITOTSUBASHI JOURNAL OF ECONOMICS | en_US |
dc.citation.volume | 58 | en_US |
dc.citation.spage | 41 | en_US |
dc.citation.epage | 51 | en_US |
dc.contributor.department | 經營管理研究所 | zh_TW |
dc.contributor.department | Institute of Business and Management | en_US |
dc.identifier.wosnumber | WOS:000405446300003 | en_US |
顯示於類別: | 期刊論文 |