NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Tax Analysis in an Oligopoly Model

Michael L. Katz, Harvey S. Rosen

NBER Working Paper No. 1088 (Also Reprint No. r0622)
Issued in March 1983
NBER Program(s):   PE

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.

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Document Object Identifier (DOI): 10.3386/w1088

Published: Katz, Michael L. and Harvey S. Rosen. "Tax Analysis in an Oligopoly Model." Public Finance Quarterly, Vol. 13, No. 1, (January 1985), pp. 3-19.

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