Open AccessThe Welfare Comparison of Ad-Valorem Tax and Specific Tax with Both Quality and Quantity Choice of a Consumer
Author(s) -
Takuya Obara,
Shuichi Tsugawa
Publication year - 2017
Publication title -
theoretical economics letters
Language(s) - English
Resource type - Journals
eISSN - 2162-2078
pISSN - 2162-2086
DOI - 10.4236/tel.2017.76122
Subject(s) - ad valorem tax , economics , microeconomics , tax revenue , tax credit , constant elasticity of substitution , revenue , demand curve , elasticity of substitution , tax reform , public economics , production (economics) , accounting