This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Tax Analysis in an Oligopoly Model

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Michael L. Katz
Harvey S. Rosen

Additional information is available for the following registered author(s):

Abstract

In this paper we analyze taxation using the conjectural variations model of oligopoly. We demonstrate the way in which the incidence of a tax depends upon the pattern of firm interaction. The results obtained have important implications for the controversy surrounding the question of whether a tax oncorporate income can be over-shifted. We also study normative aspects of taxation. The focus here is on the errors that can arise in excess burden calculations when incorrect assumptions on market structure are made.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.nber.org/papers/w1088.pdf
File Format: application/pdf
File Function:
Download Restriction: Access to the full text is generally limited to series subscribers, however if the top level domain of the client browser is in a developing country or transition economy free access is provided. More information about subscriptions and free access is available at http://www.nber.org/wwphelp.html.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1088.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Jul 1985
Date of revision:
Handle: RePEc:nbr:nberwo:1088

Note: PE
Contact details of provider:
Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.
Phone: 617-868-3900
Email:
Web page: http://www.nber.org
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: ().

Related research
Keywords:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Charles L. Ballard & Don Fullerton & John B. Shoven & John Whalley, 1985. "General Equilibrium Analysis of Tax Policies," NBER Chapters, in: A General Equilibrium Model for Tax Policy Evaluation, pages 6-24 National Bureau of Economic Research, Inc. [Downloadable!]
  2. Gollop, Frank M. & Roberts, Mark J., 1979. "Firm interdependence in oligopolistic markets," Journal of Econometrics, Elsevier, vol. 10(3), pages 313-331, August. [Downloadable!] (restricted)
  3. Seade, Jesus K, 1980. "On the Effects of Entry," Econometrica, Econometric Society, vol. 48(2), pages 479-89, March. [Downloadable!] (restricted)
  4. John G. Cragg & Arnold C. Harberger & Peter Mieszkowski, 1967. "Empirical Evidence on the Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 75, pages 811. [Downloadable!] (restricted)
  5. Bresnahan, Timothy F, 1981. "Duopoly Models with Consistent Conjectures," American Economic Review, American Economic Association, vol. 71(5), pages 934-45, December. [Downloadable!] (restricted)
  6. Feldstein, Martin S, 1974. "Tax Incidence in a Growing Economy with Variable Factor Supply," The Quarterly Journal of Economics, MIT Press, vol. 88(4), pages 551-73, November. [Downloadable!] (restricted)
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Hayley Chouinard & Jeffrey Perloff, 2003. "Incidence of Federal and State Gasoline Taxes," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series 952, Department of Agricultural & Resource Economics, UC Berkeley. [Downloadable!]
    Other versions:
  3. Aled Ab Iorwerth & John Whalley, 1998. "Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes," NBER Working Papers 6653, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Rajeev Goel & Edward Hsieh, 1997. "Market structure, pigouvian taxation, and welfare," Atlantic Economic Journal, International Atlantic Economic Society, vol. 25(2), pages 128-138, June. [Downloadable!] (restricted)
  5. Fershtman, Chaim & Gandal, Neil & Markovich, Sarit, 1999. "Estimating the Effects of Tax Reform in Differentiated Product Oligopolistic Markets," CEPR Discussion Papers 2107, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    Other versions:
  6. Joseph J. Doyle, Jr. & Krislert Samphantharak, 2006. "$2.00 Gas! Studying the Effects of a Gas Tax Moratorium," NBER Working Papers 12266, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Karl-Martin Ehrhart & Christian Hoppe & Ralf Löschel, 2008. "Abuse of EU Emissions Trading for Tacit Collusion," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 41(3), pages 347-361, November. [Downloadable!] (restricted)
  8. Kim, Donghun, 2004. "Market Structure, Price Pass-Through and Welfare with Differentiated Products," Research Reports 25157, University of Connecticut, Food Marketing Policy Center. [Downloadable!]
  9. Michael P. Devereux & Gauthier Lanot, 1998. "Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief," Keele Department of Economics Discussion Papers (1995-2001) 98/05, Department of Economics, Keele University, revised May 2000. [Downloadable!]
  10. John Asker, 2007. "This Paper is No Longer Available," Working Papers 07-2, New York University, Leonard N. Stern School of Business, Department of Economics.
  11. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  12. James Alm & Edward Sennoga & Mark Skidmore, 2005. "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers 05-09, UW-Whitewater, Department of Economics. [Downloadable!]
  13. Timothy J. Besley & Harvey S. Rosen, 1998. "Sales Taxes and Prices: An Empirical Analysis," NBER Working Papers 6667, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  14. Joseph J. Doyle, Jr. & Krislert Samphantharak, 2005. "$2.00 Gas! Studying the Effects of Gas Tax Moratorium," Working Papers 0517, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research. [Downloadable!]
  15. Blackman, Allen & Boyd, James, 1999. "Tailored Regulation: Will Voluntary Site-Specific Performance Standards Necessarily Improve Welfare?," Discussion Papers dp-00-03-rev, Resources For the Future. [Downloadable!]
  16. Daniel Aaronson, 1997. "Price pass-through and minimum wages," Working Paper Series, Macroeconomic Issues WP-97-03, Federal Reserve Bank of Chicago. [Downloadable!]
  17. Maura P. Doyle, 1997. "The effects of interest rates and taxes on new car prices," Finance and Economics Discussion Series 1997-38, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
  18. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  19. Don Fullerton & Gilbert Metcalf, 2002. "The Distribution of Tax Burdens," Discussion Papers Series, Department of Economics, Tufts University 0201, Department of Economics, Tufts University. [Downloadable!]
  20. Jeffrey D. Kubik & John R. Moran, 2001. "Can Policy Changes Be Treated as Natural Experiments? Evidence from State Excise Taxes," Center for Policy Research Working Papers 39, Center for Policy Research, Maxwell School, Syracuse University. [Downloadable!]
  21. Don Fullerton, 1996. "Why Have Separate Environmental Taxes?," NBER Working Papers 5380, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
Statistics
Access and download statistics

Did you know? Over five million full texts a year are downloaded through IDEAS.

This page was last updated on 2009-11-25.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.