Comparative Analysis of Specific and Ad Valorem Commodity Taxes: Welfare Analysis of Tax Rate Combination and Optimal Commodity Taxes

Minoru Kunizaki,Naoki Kakita,Kazuyuki Nakamura

doi:10.1007/978-981-16-7003-9_2

Comparative Analysis of Specific and Ad Valorem Commodity Taxes: Welfare Analysis of Tax Rate Combination and Optimal Commodity Taxes

Minoru Kunizaki, Naoki Kakita + Show 1 more

https://doi.org/10.1007/978-981-16-7003-9_2

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Publication Date: Jan 1, 2022

Affiliation: Aichi University, University of Toyama

#Ad Valorem #Specific Tax + Show 8 more

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Abstract

AbstractIn this chapter, we examine the impact of changes in the tax rate combination of specific and ad valorem commodity taxes on social welfare. As analyzed in the previous chapter, an ad valorem tax is superior to a specific tax for social welfare under an oligopolistic market. Therefore, changing from a specific tax to an ad valorem tax can improve social welfare.KeywordsOligopolySpecific and ad valorem taxesPareto-improvementJEL Classification CodesD43H22H32L13

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