摘要：This paper calls into question the equivalence between specificand ad valorem taxation inthe presence of tax evasion under imperfect competition. Once there is evasion, evadingspecific taxes has to take place via concealing quantities sold, whereas evading ad valoremtaxes can take place via concealing selling prices as well as quantities sold. With thisdifference, we show that in imperfectly competitive markets (i) if per-unit taxes are the same,output will be larger under ad valorem taxation, and (ii) specifictaxation may be superior to advalorem taxation if it causes firms to channel fewer resources into tax evasion.
关键词：tax evasion; ad valorem taxation; specifictaxation
