Galera, F. (Francisco); Rodríguez-Tejedo, I. (Isabel); Molero, J.C. (Juan Carlos). "Technology Choice and Unit vs Ad Valorem Tax". En . , 2012,
This paper compares the effects of unitary and ad valorem taxes in a homogeneous good market where two technologies are freely available. We find that, both in monopolies and Cournot oligopolies, unit taxes may be welfare superior to ad valorem taxes.