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293 results, from 291
  • Diskussionspapiere 534 / 2005

    Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption ...

    2005| Susanne Dröge, Philipp J. H. Schröder
  • Externe referierte Aufsätze

    Tax Liability-Side Equivalence in Experimental Posted-Offer Markets

    In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that ...

    In: The Southern Economic Journal 68 (2002), 3, S. 672-682 | Rainald Borck, Dirk Engelmann, Wieland Müller, Hans-Theo Normann
  • Vierteljahrshefte zur Wirtschaftsforschung 3/4 / 1991

    Consumption and Models of the World Economy

    1991| Ray Barrell, Jan W. In't Veld
293 results, from 291
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