Tobacco use is the single largest cause of preventable death globally, killing more than five
million people each year. Tobacco use also creates considerable economic costs, from …

The thirty years since the Meade Report (Meade, 1978) have seen a remarkable shift in the
balance of taxation in the UK towards the Value Added Tax (VAT), which now accounts for …

A recurring issue in indirect tax design—most obviously, but not only, for goods traditionally
subject to heavy excises—is the appropriate balance between specific and ad valorem …

There has recently been much discussion of the possible use of internationally coordinated
indirect taxes, or equivalent charges, on international aviation, whether as a source of …

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done
well. This “How-to” note provides guidance on the basics of tobacco taxation. How high …

The welfare dominance of ad valorem taxes over unit taxes in a single‐market Cournot
oligopoly is well known. This article extends the analysis to multimarket oligopoly. Provided …

This paper analyzes the effects of specific and ad valorem taxation in an industry with
downstream and upstream oligopoly and endogenous entry in both layers. We find that it is …

In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of
an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly …

We develop a theory of commodity taxation featuring imperfect competition along with love-
of-variety preferences and endogenous firm entry and exit. We derive new formulas for the …

This paper examines the welfare ranking of indirect tax systems with corporate social
responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR …