期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2009
卷号：2009
出版社：Bergen
摘要：In this paper, we compare ad valorem and specific taxation under het-
erogeneous demand when a monopolist offers a menu of two-part tariffs.
An increase in either tax rate leads to a higher usage fee for all consumers,
whereas the fixed fee under reasonable assumptions will fall. If the gov-
ernment changes the mix of taxes in such a way that the firm’s behavior is
unchanged, a system of wholly ad valorem taxation generates higher tax
revenue than does a system of wholly specific taxes. Tax reform designed
to leave tax revenue constant leads to a lower per usage fee and a higher
fixed fee for all consumers. It also increases market coverage, profits, tax
revenue, and the consumer surplus.
