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Tax Incidence in Differentiated Product Oligopoly

Anderson, Simon P.; de Palma, Andre; Kreider, Brent - 2001

This paper analyzes the incidence of ad valorem and unit excise taxes under imperfect competition with differentiated products and price-setting (Bertrand) firms. Both taxes may be overshifted onto consumers, and a higher tax rate can increase short run firm profits (and hence the long run...

Persistent link: https://www.econbiz.de/10014165155

Tax Incidence Under Imperfect Competition

Reny, Philip; Wilkie, Simon; Williams, Michael A. - 2011

In a 2001 article that appeared in the International Journal of Industrial Organization, Delipalla and O’Donnell derive a formula for the incidence of an ad valorem or specific tax in a conjectural variations oligopoly model with potentially asymmetric firms (Delipalla and O’Donnell, 2001)....

Persistent link: https://www.econbiz.de/10014180697

Tax incidence under imperfect competition: Comment

Reny, Philip J.; Wilkie, Simon J.; Williams, Michael A. - In: International Journal of Industrial Organization 30 (2012) 5, pp. 399-402

Delipalla and O'Donnell (2001) contains a formula for the incidence of specific and ad valorem taxes in a conjectural variation oligopoly model with potentially asymmetric firms. The formula is incorrect. We derive the correct formula and provide a discussion of the error and its implications...

Persistent link: https://www.econbiz.de/10010688295

The power to pass on taxes : a test for tax shifting based on observables

Jametti, Mario; Redonda, Agustin; Sen, Anindya - 2013

Since gasoline has a relatively inelastic demand, raising government revenue via gasoline taxes could appear appropriate as it entails a relatively small deadweight loss. However, gasoline retail is generally a highly concentrated market, hence the assumption of perfect competition when...

Persistent link: https://www.econbiz.de/10009752026

Tax incidence under imperfect competition : comment

Reny, Philip J.; Wilkie, Simon J.; Williams, Michael A. - In: International journal of industrial organization 30 (2012) 5, pp. 399-402

Persistent link: https://www.econbiz.de/10009658164

The Effect of Cigarette Taxation on Prices : An Empirical Analysis Using Local-Level Data

Sullivan, Ryan - 2011

This paper combines new, author-collected tax data with data both from the American Chamber of Commerce Researchers Association (ACCRA) cost of living index (COLI) and from the Tax Burden on Tobacco (TBT) to measure the relative effects of city, county and state excise cigarette taxation on...

Persistent link: https://www.econbiz.de/10013121157

Ad Valorem versus Unit Taxes : Monopolistic Competition, Heterogeneous Firms, and Intra-Industry Reallocations

Schröder, Philipp J. H. - 2010

Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines a...

Persistent link: https://www.econbiz.de/10013141922

Cigarette Tax Pass-Through by Product Characteristics : Evidence from Nielsen Retail Scanner Data

Wang, Xiaojin - 2015

-through rates for premium brands and carton-packaged cigarettes are higher than those for discount brands and cigarettes in packs …

Persistent link: https://www.econbiz.de/10013012553

Tax Incidence for Menthol Cigarettes Across Race : Evidence from Nielsen Homescan Data

Kim, Hyunchul; Lee, Dongwon - 2021

We use Nielsen Homescan data to examine whether the incidence of excise taxes on menthol cigarettes varies with race …. We find that taxes are shifted at significantly lower rates to Black smokers of menthol cigarettes than any other smokers … smokers. Our results are robust across product types (packs and cartons), product qualities (generic and premium cigarettes …

Persistent link: https://www.econbiz.de/10013219497

Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

Conlon, Christopher T.; Rao, Nirupama; Wang, Yinan - 2021

and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by …

Persistent link: https://www.econbiz.de/10013323757