Authors

• Francisco Galera (fgalera@unav.es)
  School of Economics and Business Administration, University of Navarra
• Isabel Rodríguez-Tejedo (isabelrt@unav.es)
  School of Economics and Business Administration, University of Navarra
• Juan C. Molero (jcmolero@unav.es)
  School of Economics and Business Administration, University of Navarra

Abstract
This paper compares the effects of unitary and ad valorem taxes in a homogeneous good market where two technologies are freely available. We find that, both in monopolies and Cournot oligopolies, unit taxes may be welfare superior to ad valorem taxes.

Number of Pages:22

Creation Date:2012-11-14

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