Tax incidence in differentiated product oligopoly

被引：168

作者：

Anderson, SP

de Palma, A

Kreider, B ^{[1
]}

机构：

[1] Univ Virginia, Dept Econ, Charlottesville, VA 22903 USA

[2] Univ Cergy Pontoise, THEMA, F-95011 Cergy Pontoise, France

来源：

JOURNAL OF PUBLIC ECONOMICS | 2001年 / 81卷 / 02期

基金：

美国国家科学基金会;

关键词：

excise tax; unit tax; specific tax; ad valorem tax; imperfect competition; product differentiation; Bertrand; oligopoly; tax incidence; discrete choice models;

D O I：

10.1016/S0047-2727(00)00079-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We analyze the incidence of ad valorem and unit excise taxes in an oligopolistic industry with differentiated products and price-setting (Bertrand) firms. Both taxes may be passed on to consumers by more than 100 percent, and an increase in the tax rate can increase short run firm profits (and hence the long run number of firms). We provide summary conditions for these effects to arise. The conditions depend on demand curvatures and are written in elasticity form. Surprisingly, the analysis largely corroborates Cournot results with homogeneous demand. (C) 2001 Elsevier Science B.V. All rights reserved.

引用

页码：173 / 192

页数：20