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Title: The incidence of non-linear consumption taxe effectiveness
Authors: Carbonnier, C.
Keywords: economy
tax system
consumption taxes
imperfect competition
tax incidence
Issue Date: 2014
Citation: Carbonnier, C. The incidence of non-linear consumption taxe effectiveness / C. Carbonnier ; Universit'e de Cergy-Pontoise // Научный результат. Сер. Экономические исследования. - 2014. - Т.1, №1.-С. 5-18.
Abstract: The present article generalyses existing economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the tax function is introduced as a new parameter to take the shape of general consumption tax schedules into account in diferent models of imperfect competition in a tractable manner
Appears in Collections:Т. 1, вып. 1

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