ツブク マサフミ   津布久 将史    所属   専修大学  経済学部    専修大学大学院  経済学研究科    職種   准教授
言語種別	英語
発行・発表の年月	2017/10
形態種別	研究論文
標題	A note on tax analysis in a two-region model of monopolistic competition
執筆形態	共著
掲載誌名	LETTERS IN SPATIAL AND RESOURCE SCIENCE
出版社・発行元	SPRINGER HEIDELBERG
巻・号・頁	10(3),pp.327-335
著者・共著者	Hikaru Ogawa,Masafumi Tsubuku
概要	Takatsuka (Pap Reg Sci 93: 595-617, 2014) compares the effects of ad valorem and unit taxes on firm location, within the framework of new trade theory. In the model, the unit tax is imposed at the instant of production, but the ad valorem tax is imposed at the instant of consumption. Since a portion of the good "melts away" during transportation, the actual amount of consumption (tax base) decreases from the point of production. This note presents a consistent application of taxation and clarifies how the timing of taxation characterizes the equilibrium location pattern.
DOI	10.1007/s12076-017-0187-9
ISSN	1864-4031/1864-404X