Excise Taxes with Multiproduct Transactions
研究对多产品零售商征收消费税的影响，发现短期会减少产量和品种，但长期可能提高单品产量并促进企业进入；税收转嫁程度取决于需求凸性，且多产品交易改变了从价税和从量税的短期与长期效率比较。
I examine excise taxes levied on multiproduct retailers. Excise taxes reduce equilibrium output and decrease equilibrium product variety in the short run, but taxes can raise output per product in the long run and induce entry. Excise taxes are overshifted into prices in a wide range of cases, including under linear and concave demand conditions, and excise taxes shift less than one-for-one into prices only when demand is highly convex. Multiproduct transactions substantively alter the efficiency of ad valorem and specific forms of excise taxes and affect the comparison of relative tax performance over short-run and long-run time horizons.