Tax incidence in oligopolistic markets
研究不完全竞争市场中从量税和从价税的归宿如何随市场特征变化，发现市场越竞争、产品范围越广、集中度越低、产品差异化越小，税收归宿越高；从量税归宿高于从价税，且边际成本和税率越低时差异越大。
This paper discusses how incidences of unit taxes and ad valorem taxes are related to various market characteristics under imperfect competition. Incidence is higher the more competitive markets are. More specifically, it is higher the wider the firms’ product ranges, the lower the degree of market concentration and the lower the degree of product differentiation, and higher in Bertrand markets compared to Cournot markets. Furthermore, the incidence is higher for unit taxes than for ad valorem taxes. The relative difference between unit and ad valorem tax incidence is larger the lower marginal costs and taxes are.