Valorem taxes 

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Microsoft Word - New evidence of the effect of transac.doc
... include transaction taxes, such as capital gains taxes and ad- valorem taxes which are proportional value (e.g. stamp duties and sales taxes). buyer ad-valorem taxes are common in the oecd housing market. in most oecd countries, purchasers of residential homes have to pay registration taxes, so-called stamp duties, which are essentially ad-valorem buyer taxes ...
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Microsoft Word - discussion67
... a wide range of total tax levels (specific and ad valorem excises plus vat) and excise duty structures (specific vs. ad valorem taxes), as well as retail selling prices, throughout the eu. 4 ... , there is some tension between the tendency of specific taxes to lead to higher consumer prices and the tendency of ad valorem taxes to discourage investments in quality that keep consumers hooked'. (on ...
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