TY  - JOUR
AU  - Katz,Michael L.
AU  - Rosen,Harvey S.
TI  - Tax Analysis in an Oligopoly Model
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 1088
PY  - 1985
Y2  - July 1985
UR  - http://www.nber.org/papers/w1088
L1  - http://www.nber.org/papers/w1088.pdf
N1  - Author contact info:
Michael Katz
E-Mail: mkatz@fas.harvard.edu

Harvey S. Rosen
Department of Economics
Fisher Hall
Princeton University
Princeton, NJ 08544-1021
Tel: 609/258-4022
Fax: 609/258-6419
E-Mail: HSR@princeton.edu
AB  - 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.
ER  -