@techreport{NBERw1088,
 title = "Tax Analysis in an Oligopoly Model",
 author = "Michael L. Katz and Harvey S. Rosen",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "1088",
 year = "1985",
 month = "July",
 URL = "http://www.nber.org/papers/w1088",
 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.},
}