Tax Analysis in an Oligopoly Model / Michael L. Katz, Harvey S. Rosen.

Format:

Book

Author/Creator:

Katz, Michael L.

Contributor:

National Bureau of Economic Research.

Rosen, Harvey S.

Series:

Working Paper Series (National Bureau of Economic Research) no. w1088.

NBER working paper series no. w1088

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1983.

Summary:

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.

Notes:

Print version record

March 1983.