Commodity Taxation for Maximum Revenue

John Kay and Michael Keen

Public Finance Review, 1987, vol. 15, issue 4, 371-385

Abstract: When product quality and variety can be varied, the yield from a commodity tax is likely to depend not only on the overall rate but also on the form of the tax. This article compares specific and ad valorem taxes from a perspective of revenue maximization. The analysis shows that both kinds of tax are likely to distort nonprice behavior, but suggests that revenue considerations will commonly point to predominantly specific taxation.

Date: 1987
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114218701500401 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:15:y:1987:i:4:p:371-385

DOI: 10.1177/109114218701500401

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().