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The theorem is based on the observation that the effect on relative prices is the same regardless of which policy (ad valorem tariffs or export taxes) is applied.
en.wikipedia.org Town voters approved a $350,000 bond referendum for local match for capital and a $.10/$100 valuation ad valorem tax to support transit operations.
en.wikipedia.org It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage.
en.wikipedia.org The bonds are secured by an unlimited ad valorem tax levied on all taxable property within the district.
www.digitaljournal.com As a result, we propose to reduce the ad valorem rate by 2.5 percent on all excisable goods except on spirits and cigarette.
www.ghanaweb.com