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Failure of ad valorem and specific tax equivalence under uncertainty |
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| Authors: | Laszlo Goerke Frederik Herzberg Thorsten Upmann |
| Affiliation: | 1. IAAEU, University Trier, Trier, Germany, IZA, Bonn, Germany and CESifo, , Munich, Germany;2. Center for Mathematical Economics, Bielefeld University, , Bielefeld, Germany;3. Mercator School of Management, University of Duisburg‐Essen, Duisburg, Germany and CESifo, , Munich, Germany |
| Abstract: | |
| Keywords: | ad valorem taxes specific taxes revenue neutrality price uncertainty pathwise neutrality |