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):Public Economics

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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