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ファイル | 記述 | サイズ | フォーマット | |
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j.jpubeco.2021.104589.pdf | 1.42 MB | Adobe PDF | 見る/開く |
タイトル: | Pass-Through, Welfare, and Incidence under Imperfect Competition |
著者: | Adachi, Takanori https://orcid.org/0000-0001-5046-7993 (unconfirmed) Fabinger, Michal |
著者名の別形: | 安達, 貴教 ファビンガー, ミハル |
キーワード: | Imperfect Competition Pass-through Marginal Value of Public Funds Incidence Sufficient Statistics D43 H22 L13 |
発行日: | Jul-2022 |
出版者: | Elsevier BV |
誌名: | Journal of Public Economics |
巻: | 211 |
論文番号: | 104589 |
抄録: | This paper provides a comprehensive framework to study welfare effects of multiple policy interventions and other external changes under imperfect competition with emphasis on specific and ad valorem taxation as a leading case. Specifically, in relation to tax pass-through, we provide “sufficient statistics” formulas for two welfare measures under a fairly general class of demand, production cost, and market competition. The measures are (i) marginal value of public funds (i.e., the marginal change in consumer and producer surplus relative to an increase in the net cost to the government), and (ii) incidence (i.e., the ratio of a marginal change in consumer surplus to a marginal change in producer surplus). We begin with the case of symmetric firms facing both unit and ad valorem taxes to derive a simple and empirically relevant set of formulas. Then, we provide a substantial generalization of these results to encompass firm heterogeneity by using the idea of tax revenue that is specified as a general function parameterized by a vector of policy instruments including government and non-government interventions and costs other than taxation. |
記述: | 政策の費用対効果を考えるための新たな枠組みの提案 --生産、消費、労働など多分野への応用に期待--. 京都大学プレスリリース. 2022-07-27. To tax or not to tax, is that even a question?: Resolving issues related to tax efficiency assessments. 京都大学プレスリリース. 2022-07-28. |
著作権等: | © 2022 The Author(s). Published by Elsevier B.V. This is an open access article under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International license. |
URI: | http://hdl.handle.net/2433/275643 |
DOI(出版社版): | 10.1016/j.jpubeco.2021.104589 |
関連リンク: | https://www.kyoto-u.ac.jp/ja/research-news/2022-07-27-1 https://www.kyoto-u.ac.jp/en/research-news/2022-07-28-0 |
出現コレクション: | 学術雑誌掲載論文 |
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