The present model revisits the issue of unit and ad valorem taxes in a model of monopolistic competition. It is shown that if the assumption of full employment is relaxed, then taxation can increase employment conditionally when the elasticity of substitution among varieties is low. Moreover, with the same level of initial unemployment, ad valorem tax is better than unit tax in terms of employment, when the targeted tax revenue is relatively high and scale economies are strong.

中文翻译：

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税收和失业

本模型重新审视了垄断竞争模型中的单位税和从价税问题。结果表明，如果放宽充分就业的假设，那么当品种之间的替代弹性较低时，税收可以有条件地增加就业。此外，在初始失业水平相同的情况下，当目标税收收入较高且规模经济较强时，从价税在就业方面优于单位税。