On capturing oil rents with a national excise tax
分析在静态竞争模型中，对固定供给商品征收消费税的负担完全由供应商承担，并探讨该结论是否适用于可耗竭资源，进而研究消费国非合作行为下的税收归宿与最优税收问题。
In static competitive analysis the entire burden of an excise tax on a good in fixed supply falls on the supplier. Imposing a tax does not change the price paid by consumers and the price received by suppliers falls by the amount of the tax. One is tempted to conjecture that this result extends to the case of costlessly extracted depletable resources. Where there are many consuming nations, there is unlikely to be perfect collusion among national governments in taxing away the rents of supplier. It therefore is of interest to examine the implications of non-cooperative behavior among consuming nations. Our strategy is first to analyze tax incidence and optimal taxation in a static model and then to extend the results to the intertemporal case by establishing an isomorphism between the multiperiod and the one period models.