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Volumn 11, Issue 6, 2004, Pages 763-772

Competition in unit vs. ad valorem taxes

Author keywords

ad valorem taxes; tax competition; unit taxes

Indexed keywords


EID: 6344256422     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/B:ITAX.0000045330.53417.1f     Document Type: Article
Times cited : (25)

References (17)
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  • 5
    • 38249010218 scopus 로고
    • The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition
    • Delipalla, S. and M. Keen. (1992). "The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition," Journal of Public Economics 49, 351-367.
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    • Delipalla, S.1    Keen, M.2
  • 6
    • 0037797224 scopus 로고    scopus 로고
    • Existence of Nash Equilibria in Fiscal Competition Models
    • Laussel, D. and M. Le Breton. (1998). "Existence of Nash Equilibria in Fiscal Competition Models," Regional Science and Urban Economics 28, 283-296.
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    • Laussel, D.1    Le Breton, M.2
  • 7
    • 0033834180 scopus 로고    scopus 로고
    • Specific and Ad Valorem Tariffs are not Equivalent in Trade Wars
    • Lockwood, B. and K. Wong. (2000). "Specific and Ad Valorem Tariffs are not Equivalent in Trade Wars," Journal of International Economics 52, 183-195.
    • (2000) Journal of International Economics , vol.52 , pp. 183-195
    • Lockwood, B.1    Wong, K.2
  • 8
    • 0000233655 scopus 로고    scopus 로고
    • Tax Competition and Coordination with Destination and Origin Principles: A Synthesis
    • Lockwood, B. (2001). "Tax Competition and Coordination with Destination and Origin Principles: A Synthesis," Journal of Public Economics 81, 279-319.
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    • Lockwood, B.1
  • 9
    • 38149146365 scopus 로고
    • A Pareto Comparison of Ad Valorem and Unit Taxes in Noncompetitive Environments
    • Skeath, S. E. and G. A. Trandel. (1994). "A Pareto Comparison of Ad Valorem and Unit Taxes in Noncompetitive Environments," Journal of Public Economics 53, 53-71.
    • (1994) Journal of Public Economics , vol.53 , pp. 53-71
    • Skeath, S.E.1    Trandel, G.A.2
  • 11
    • 0003316919 scopus 로고
    • Taxation in the Monopoly Case
    • translated and reprinted in Musgrave and Shoup (eds.), (Irwin, Homewood, IL)
    • Wicksell, K. (1896). "Taxation in the Monopoly Case," translated and reprinted in Musgrave and Shoup (eds.), Readings in the Economics of Taxation (Irwin, Homewood, IL).
    • (1896) Readings in the Economics of Taxation
    • Wicksell, K.1
  • 12
    • 45549112989 scopus 로고
    • Nash Equilibria in Models of Fiscal Competition
    • Wildasin, D. E. (1988). "Nash Equilibria in Models of Fiscal Competition," Journal of Public Economics 35, 229-240.
    • (1988) Journal of Public Economics , vol.35 , pp. 229-240
    • Wildasin, D.E.1
  • 14
    • 46149134292 scopus 로고
    • A Theory of Interregional Tax Competition
    • Wilson, J. D. (1986). "A Theory of Interregional Tax Competition," Journal of Urban Economics 19, 296-315.
    • (1986) Journal of Urban Economics , vol.19 , pp. 296-315
    • Wilson, J.D.1
  • 15
    • 0001087852 scopus 로고
    • Tax Competition with Inter-Regional Differences in Factor Endowments
    • Wilson, J. D. (1991). "Tax Competition with Inter-Regional Differences in Factor Endowments" Regional Science and Urban Economics 21, 423-452.
    • (1991) Regional Science and Urban Economics , vol.21 , pp. 423-452
    • Wilson, J.D.1
  • 16
    • 0346838278 scopus 로고    scopus 로고
    • Theories of Tax Competition
    • Wilson, J. D. (1999). "Theories of Tax Competition," National Tax Journal 52, 269-304.
    • (1999) National Tax Journal , vol.52 , pp. 269-304
    • Wilson, J.D.1
  • 17
    • 0007721215 scopus 로고
    • Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods
    • Zodrow, G. and P. Mieszkowski. (1986). "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," Journal of Urban Economics 19(3), 356-370.
    • (1986) Journal of Urban Economics , vol.19 , Issue.3 , pp. 356-370
    • Zodrow, G.1    Mieszkowski, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.