Commodity Taxation in a Differentiated Oligopoly
研究在垂直差异化寡头市场中引入商品税的影响，发现统一从价税会降低产品质量、扭曲消费者分配，但小额统一税能改善社会福利；若通过差异化税率提升福利，则高质量产品应被课以更高税率。
The authors introduce commodity taxation into a vertical differentiation model with endogenous product selection. They show that a uniform ad valorem tax lowers both qualities, distorts the allocation of consumers between firms, and lowers the consumer prices of both variants. A small uniform tax is always welfare-improving over the no-tax equilibrium. A differentiation of tax rates may or may not be desirable on welfare grounds. If a welfare improvement is possible through a nonuniform tax, it is always the high-quality variant that must be taxed at a higher rate. Copyright 1994 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.