Excise Tax Overshifting in the Hungarian Beer Market


Autoria(s): Bakó, Barna; Berezvai, Zombor
Data(s)

01/05/2013

Resumo

We conduct this paper on excise tax shifting in the Hungarian beer market. Using a regression model we show that tax overshifting occurs in this market. We present a model with oligopolistic competition to explain how tax overshifting can occur because of the separated vertical structure. Our results suggests that Hungarian beer producers compete in Bertrand fashion and the hypothesis of collusion between beer producers can be rejected.

Formato

application/pdf

Identificador

http://unipub.lib.uni-corvinus.hu/1263/1/tax_overflow.pdf

Bakó, Barna and Berezvai, Zombor (2013) Excise Tax Overshifting in the Hungarian Beer Market. Working Paper. Corvinus University of Budapest, Department of Microeconomics.

Publicador

Corvinus University of Budapest, Department of Microeconomics

Relação

http://unipub.lib.uni-corvinus.hu/1263/

Palavras-Chave #Economics
Tipo

Monograph

NonPeerReviewed