Excise Tax Overshifting in the Hungarian Beer Market

We conduct this paper on excise tax shifting in the Hungarian beer market. Using a regression model we show that tax overshifting occurs in this market. We present a model with oligopolistic competition to explain how tax overshifting can occur because of the separated vertical structure. Our results suggests that Hungarian beer producers compete in Bertrand fashion and the hypothesis of collusion between beer producers can be rejected.

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Year of publication:	2013-05
Authors:	Bakó, Barna ; Berezvai, Zombor
Publisher:	Corvinus University of Budapest, Department of Microeconomics

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Type of publication:	Book / Working Paper
Language:	English
Notes:	Bakó, Barna and Berezvai, Zombor (2013) Excise Tax Overshifting in the Hungarian Beer Market. Working Paper. Corvinus University of Budapest, Department of Microeconomics.
Source:	BASE

Persistent link: https://www.econbiz.de/10010125650