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Le choix entre taxe unitaire et taxe ad valorem

  • François Boldron
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    [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.

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    File URL: http://dx.doi.org/doi:10.3406/rfeco.2003.1468
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    File URL: http://www.persee.fr/doc/rfeco_0769-0479_2003_num_17_3_1468
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    Article provided by Programme National Persée in its journal Revue française d'économie.

    Volume (Year): 17 (2003)
    Issue (Month): 3 ()
    Pages: 109-128

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    Handle: RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1468
    Note: DOI:10.3406/rfeco.2003.1468
    Contact details of provider: Web page: http://www.persee.fr/collection/rfeco

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    1. Cremer, Helmuth & Thisse, Jacques-Francois, 1994. "Commodity Taxation in a Differentiated Oligopoly," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 35(3), pages 613-33, August.
    2. Besley, Timothy, 1989. "Commodity taxation and imperfect competition : A note on the effects of entry," Journal of Public Economics, Elsevier, vol. 40(3), pages 359-367, December.
    3. Shaffer, Sherrill, 1995. "Optimal Linear Taxation of Polluting Oligopolists," Journal of Regulatory Economics, Springer, vol. 7(1), pages 85-100, January.
    4. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695, October.
    5. Sophia Delipalla & Owen O'Donnell, 1999. "Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry," Studies in Economics 9901, School of Economics, University of Kent.
    6. Reinhorn Leslie J., 2005. "Optimal Taxation with Cournot Oligopoly," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-29, October.
    7. Guesnerie Roger & Laffont Jean-jacques, 1978. "Taxing price makers," CEPREMAP Working Papers (Couverture Orange) 7806, CEPREMAP.
    8. Cremer, Helmuth & Thisse, Jacques-Francois, 1999. "On the taxation of polluting products in a differentiated industry," European Economic Review, Elsevier, vol. 43(3), pages 575-594, March.
    9. Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
    10. N. Gregory Mankiw & Michael D. Whinston, 1986. "Free Entry and Social Inefficiency," RAND Journal of Economics, The RAND Corporation, vol. 17(1), pages 48-58, Spring.
    11. Kowalczyk, Carsten & Skeath, Susan E., 1994. "Pareto ranking optimal tariffs under foreign monopoly," Economics Letters, Elsevier, vol. 45(3), pages 355-359.
    12. 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.
    13. Helmuth Cremer & Firouz Gahvari & Norbert Ladoux, 1999. "La taxation des biens polluants," Revue Française d'Économie, Programme National Persée, vol. 14(2), pages 33-60.
    14. Laffont, Jean-Jacques, 1987. "Optimal taxation of a non-linear pricing monopolist," Journal of Public Economics, Elsevier, vol. 33(2), pages 137-155, July.
    15. Sofia Delipalla & Michael Keen, 1991. "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition," Working Papers 821, Queen's University, Department of Economics.
    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.
    17. 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.
    18. Skeath, Susan E. & Trandel, Gregory A., 1994. "A Pareto comparison of ad valorem and unit taxes in noncompetitive environments," Journal of Public Economics, Elsevier, vol. 53(1), pages 53-71, January.
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