关键词: 关键词:消费税;供应链;Stackelberg均衡

Abstract:

Abstract: The excise tax is an important way to adjust the consumption and production of goods, which are considered to

have negative externality or be luxuries. A twoechelon supply chain with one manufacturer and one retailer was set up. The

effect of collection point of excise tax on the supply chain performance was studied when the excise tax with the same ad

valorem tax and specific tax was levied on the manufacturer and the retailer. It was found that the performance of the supply

chain and the tax revenue of the government were independent of the collection point when only the specific tax was charged. To

decrease the consumption of the goods and increase the tax revenue of the government, the ad valorem tax should be included in

the excise tax and the excise tax should be levied on the distributor.

Key words: Key words: excise tax; supply chain; Stackelberg equilibrium