| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28838 |
| 来源ID | Working Paper 28838 |
| Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences | |
| Kory Kroft; Jean-William P. Laliberté; René Leal Vizcaíno; Matthew J. Notowidigdo | |
| 发表日期 | 2021-05-24 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | This paper develops a theory of commodity taxation with love-of-variety preferences and endogenous firm entry and exit. We consider a framework that encompasses a wide range of firm conduct and derive formulas for efficiency and pass-through of specific and ad valorem taxes. These formulas unify existing canonical ones in the literature and lead to novel economic insights for both welfare and incidence. We use them to derive a desirability condition for when ad valorem taxation is more efficient than specific taxation and a condition for when ad valorem taxation leads to greater pass-through than specific taxation. Finally, we consider an empirical application that illustrates how to estimate the key parameters of the tax formulas in a theoretically consistent way. Our results indicate that specific taxes are more efficient at the margin than ad valorem taxes and that product variety is below the socially optimal level. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues |
| URL | https://www.nber.org/papers/w28838 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/586512 |
| 推荐引用方式 GB/T 7714 | Kory Kroft,Jean-William P. Laliberté,René Leal Vizcaíno,et al. Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences. 2021. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w28838.pdf（784KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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