Tax incidence under oligopoly: a comparison of policy approaches

• 成果类型: Article
• 署名作者: Hamilton, SF
• 署名单位: Kansas State University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00066-8
• 发表日期: 1999
• 页码: 233-245
• 关键词: oligopoly; conjectural variations; tax incidence; Ad valorem taxation; degressive taxation

摘要

This paper presents a methodological approach for the analysis of tax incidence that encompasses familiar forms of taxation in a general and analytically convenient model. In oligopolistic industries, the performance of a tax depends on the sensitivity of the unit tax rate to changes in industry output. Output-elastic tax schedules are less Likely to be over-shifted and have superior welfare properties relative to regulatory instruments that are less responsive to the equilibrium market quantity. For revenue neutral tax reforms, the finding of Delipalla and Keen (1992) that nd valorem taxes welfare-dominate specific taxes under oligopoly is derived as a special case of this general result. (C) 1999 Elsevier Science S.A. All rights reserved.