Excise Tax Overshifting in the Hungarian Beer Market

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

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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.

Item Type:Monograph (Working Paper)
Uncontrolled Keywords:tax overshifting, collusion, vertical integration, JEL: C25, L41, L66
Funders:Lendület Fiatal Kutatói Program / Momentum Program of the Hungarian Academy of Sciences
Projects:"Lendület" Strategic Interactions Research Group
ID Code:1263
Deposited By: Barna Bakó
Deposited On:20 Jun 2013 06:10
Last Modified:24 Jun 2013 06:00

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