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Le choix entre taxe unitaire et taxe ad valorem

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  • François Boldron

Abstract

[eng] In this paper, I propose a survey on the economic literature dealing with the balance between specific and ad vabrem taxation. Three lessons emerge from this literature. First, predominantly specific taxation leads to relatively high price and profits and a relatively low fiscal revenue. Second, no general rule indicate which type of taxation is the best instrument as this choice is closely link to the market structure and/or to the government's objective. Third, even if a lot of works have been done on this debate, there still exist many gaps to fill. [fre] L'objectif principal de cet article est de faire le point sur la littérature économique traitant du choix entre taxe ad valorem (taxe sur la valeur des ventes) et taxe unitaire (taxe sur le volume des ventes). Trois enseignements majeurs sont mis en évidence. Premièrement, une prédominance de la taxe unitaire conduit à des prix, des profits, une qualité relativement élevés, et une recette fiscale plutôt faible. Deuxièmement, il n'existe pas de règle générale permettant de statuer sur le choix du type de taxe à utiliser. En effet, ce choix est étroitement lié à la structure du marché étudié et à l'objectif poursuivi par le gouvernement. Troisièmement, même s'il y a eu beaucoup d'avancées, il existe encore de nombreuses zones d'ombres qui peuvent faire l'objet de travaux intéressants.

Suggested Citation

  • François Boldron, 2003. "Le choix entre taxe unitaire et taxe ad valorem," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 109-128.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1468
    Note: DOI:10.3406/rfeco.2003.1468
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    References listed on IDEAS

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    1. Delipalla, Sofia & Keen, Michael, 1992. "The comparison between ad valorem and specific taxation under imperfect competition," Journal of Public Economics, Elsevier, vol. 49(3), pages 351-367, December.
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    3. Constantatos, Christos & Sartzetakis, Eftichios S., 1999. "On commodity taxation in vertically differentiated markets," International Journal of Industrial Organization, Elsevier, vol. 17(8), pages 1203-1217, November.
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    13. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
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    16. D. B. Suits & R. A. Musgrave, 1953. "Ad Valorem and Unit Taxes Compared," The Quarterly Journal of Economics, Oxford University Press, vol. 67(4), pages 598-604.
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