Specific vs.ad valorem taxation and social welfare in mixed duopoly with foreign ownership  

作　　者：Ming Sun Leonard F.S.Wang Qidi Zhang 

机构地区：[1]School of Economics and Management,Chang’an University,Xi’an,China [2]Wenlan School of Business,Zhongnan University of Economics and Law,Wuhan,China

出　　处：《Economic and Political Studies》2024年第2期207-219,共13页经济与政治研究（英文版）

基　　金：supported by the Social Science Foundation of Shaanxi Province of China[Grant No.2019D037];the Fundamental Research Funds for the Central Universities of China[Grant No.310823153013].

摘　　要：In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes.Assuming that the total output under specific and ad valorem taxation remains unchanged,we find that if the public firm is completely privatised,the output of the private firm under the two tax schemes will be the same.If the public firm is not completely privatised,the output of the the private firm under specific taxation will be greater than that under ad valorem taxation.If the private firm is a pure local one,the social benefits will be the same under the two tax schemes.However,if the private firm is a joint venture that involves domestic and foreign entities,social welfare under ad valorem taxation will be greater than that under specific taxation.

关 键 词：Specific taxation ad valorem taxation mixed duopoly imperfect competition privatisation foreign ownership 

分 类 号：F812.42[经济管理—财政学]