摘要：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.
关键词：tax evasion; ad valorem taxation; specific taxation
