自由进入与多样性偏好下的税收效率与归宿
Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences
American Economic Journal: Economic Policy · 2024 · [{"name": "Kory Kroft", "affiliation": ["University of Toronto"]}, {"name": "Jean‐William Laliberté", "affiliation": ["University of Calgary"]}, {"name": "René Leal-Vizcaíno", "affiliation": ["El Colegio de México"]}, {"name": "Matthew Notowidigdo", "affiliation": ["University of Chicago"]}]
中文摘要
我们构建了一个包含不完全竞争、多样性偏好以及内生的企业进入与退出的商品税理论。我们推导出从量税与从价税的效率与转嫁的新公式。这些公式统一了现有的经典公式，并包含一个捕捉多样性对消费者剩余影响的新项。作为概念验证，我们在一项实证应用中运用理论公式识别多样性偏好。我们的福利分析表明，边际超额负担对所估计的多样性偏好较为敏感，这一发现推翻了关于从价税与从量税相对合意性的经典结论。(JEL D11, D21, D91, H25)
Abstract
We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and endogenous firm entry and exit. We derive new formulas for the efficiency and pass-through of specific and ad valorem taxes. These formulas unify existing canonical ones and feature a new term capturing the effect of variety on consumer surplus. As a proof of concept, we use theoretical formulas to identify love-of-variety preferences in an empirical application. Our welfare analysis shows that the marginal excess burden is sensitive to the estimated love of variety, which overturns classical results on the desirability of ad valorem versus specific taxation. (JEL D11, D21, D91, H25)