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Public Finance Review
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Relative Efficiency of AD Valorem and Unit Taxes: The Case of Endogenous Quality

Liqun Liu

Texas A&M University

This article studies the relative efficiency of unit and ad valorem taxes in a competitive market in which the quality of product is endogenous. The author finds that the relative efficiency of these two taxes depends on exactly how individuals value the quality of a product. Specifically, the unit tax welfare dominates the ad valorem tax in the "casket" case and the "full-price" case, whereas the ad valorem tax welfare dominates the unit tax in the "lightbulb" case.

Key Words: excise taxes • quality • efficiency

Public Finance Review, Vol. 31, No. 3, 291-301 (2003)
DOI: 10.1177/1091142103031003004
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