1. Applying the input–output price model to identify inflation processes. (2022). Przybyliski, Micha ; Gorzaczyski, Artur.
   In: Journal of Economic Structures.
   RePEc:spr:jecstr:v:11:y:2022:i:1:d:10.1186_s40008-022-00264-w.

   Full description at Econpapers || Download paper

2. The incidence of VAT evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
   In: ZEW Discussion Papers.
   RePEc:zbw:zewdip:20027.

   Full description at Econpapers || Download paper

3. The Incidence of VAT Evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_8666.

   Full description at Econpapers || Download paper

1. ” Website report by Sharon Bailey, last accessed online on April 14, 2019 at https://articles.marketrealist.com/2015/03/competitive-forces-rules-us-beerindustry /. Myles, Gareth D. 1996. “Imperfect competition and the optimal combination of ad valorem and specific taxation.” International Tax and Public Finance 3(1):29–44.

2. Agrawal, David and William Hoyt. 2018. “Tax Incidence in a Multi-Product World: Theoretical Foundations and Empirical Implications.” University of Kentucky working paper .
   Paper not yet in RePEc: Add citation now
   
3. Anderson, Simon P, Andre De Palma and Brent Kreider. 2001a. “The efficiency of indirect taxes under imperfect competition.” Journal of Public Economics 81(2):231– 251.
   Paper not yet in RePEc: Add citation now
   
4. Anderson, Simon P, Andre De Palma and Brent Kreider. 2001b. “Tax incidence in differentiated product oligopoly.” Journal of Public Economics 81(2):173–192.
   Paper not yet in RePEc: Add citation now
   
5. Benedek, Dora, Ruud A De Mooij, Michael Keen and Philippe Wingender. 2015. “Estimating VAT Pass Through.”.
   Paper not yet in RePEc: Add citation now
   

6. Benzarti, Youssef, Dorian Carloni, Jarkko Harju and Tuomas Kosonen. 2017. “What goes up may not come down: asymmetric incidence of value-added taxes.” National Bureau of Economic Research .

7. Bergman, U Michael and Niels Lynggård Hansen. 2016. “Excise Tax Pass-Through and Menu Costs: The Danish Evidence.”.
   Paper not yet in RePEc: Add citation now
   
8. Besley, Timothy J and Harvey S Rosen. 1999. “Sales taxes and prices: An empirical analysis.” National Tax Journal 52(2):157.
   Paper not yet in RePEc: Add citation now
   

9. Bonnet, Céline and Vincent Réquillart. 2013. “Tax incidence with strategic firms in the soft drink market.” Journal of Public Economics 106:77–88.

10. Carbonnier, Clément. 2013. “Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France.” The BE Journal of Economic Analysis & Policy 13(2):837–863.

11. Chetty, Raj, Adam Looney and Kory Kroft. 2009. “Salience and taxation: Theory and evidence.” American economic review 99(4):1145–77.
    Paper not yet in RePEc: Add citation now
    

12. Delipalla, Sofia and Michael Keen. 1992. “The comparison between ad valorem and specific taxation under imperfect competition.” Journal of Public Economics 49(3):351– 367.

13. Denicolò, Vincenzo and Massimo Matteuzzi. 2000. “Specific and ad valorem taxation in asymmetric Cournot oligopolies.” International Tax and Public Finance 7(3):335–342.
    Paper not yet in RePEc: Add citation now
    
14. European Commission, EUROSTAT. 2011. “Harmonized Indices of Consumer Prices at Constant Tax Rates Reference Methodology.”.
    Paper not yet in RePEc: Add citation now
    

15. Evans, William N, Jeanne S Ringel and Diana Stech. 1999. “Tobacco taxes and public policy to discourage smoking.” Tax policy and the economy 13:1–55.

16. Fertő, Imre and Szilárd Podruzsik. 2016. Intra-industry Trade in the Beer Industry within the Enlarged European Union. In Brewing, Beer and Pubs. Springer pp. 74–96.
    Paper not yet in RePEc: Add citation now
    

17. Fogarty, James. 2010. “The demand for beer, wine and spirits: a survey of the literature.” Journal of Economic Surveys 24(3):428–478.

18. Hamilton, Stephen F. 2009. “Excise taxes with multiproduct transactions.” The American Economic Review 99(1):458–471.
    Paper not yet in RePEc: Add citation now
    

19. Harding, Matthew, Ephraim Leibtag and Michael F Lovenheim. 2012. “The heterogeneous geographic and socioeconomic incidence of cigarette taxes: Evidence from Nielsen Homescan Data.” American Economic Journal: Economic Policy 4(4):169–198.

20. Im, Kyung So, M Hashem Pesaran and Yongcheol Shin. 2003. “Testing for unit roots in heterogeneous panels.” Journal of econometrics 115(1):53–74.
    Paper not yet in RePEc: Add citation now
    
21. Keen, Michael. 1998. “The balance between specific and ad valorem taxation.” Fiscal studies 19(1):1–37.
    Paper not yet in RePEc: Add citation now
    

22. Kenkel, Donald S. 2005. “Are alcohol tax hikes fully passed through to prices? Evidence from Alaska.” The American economic review 95(2):273–277.

23. Kopczuk, Wojciech, Justin Marion, Erich Muehlegger, Joel Slemrod et al. 2016. “Does tax-collection invariance hold? evasion and the pass-through of state diesel taxes.” American Economic Journal: Economic Policy 8(2):251–86.

24. Loretz, Simon and Harald Oberhofer. 2016. ‚ÄúWhen Helping the Small Hurts the Middle‚Äù: Beer Excise Duties and Market Concentration. In Brewing, Beer and Pubs. Springer pp. 97–119.
    Paper not yet in RePEc: Add citation now
    
25. Marketrealist. 2015. “Competitive Forces? Who Rules the US Beer Industry.
    Paper not yet in RePEc: Add citation now
    

26. Sandler, Danielle H and Ryan Sandler. 2014. “Multiple event studies in public finance and labor economics: A simulation study with applications.” Journal of Economic and Social Measurement 39(1, 2):31–57.

27. Shrestha, Vinish and Sara Markowitz. 2016. “The Pass-Through of Beer Taxes to Prices: Evidence from State and Federal Tax Changes.” Economic Inquiry 54(4):1946–1962.

28. The Brewers of Europe. 2016. “The Contribution made by Beer to the European Economy.” Europe Economics.
    Paper not yet in RePEc: Add citation now
    

29. Weyl, E Glen and Michal Fabinger. 2013. “Pass-through as an economic tool: Principles of incidence under imperfect competition.” Journal of Political Economy 121(3):528– 583.

30. Young, Douglas J and Agnieszka Bielińska-Kwapisz. 2002. “Alcohol taxes and beverage prices.” National Tax Journal pp. 57–73.

1. Taxation and multi-sided platforms: a review. (2025). Schjelderup, Guttorm ; Kind, Hans Jarle.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09878-1.

   Full description at Econpapers || Download paper

2. Optimal taxation in a free‐entry Cournot oligopoly: The average cost function approach. (2022). Hamada, Kojun ; Ohkawa, Takao ; Okamura, Makoto.
   In: Canadian Journal of Economics/Revue canadienne d'économique.
   RePEc:wly:canjec:v:55:y:2022:i:2:p:1166-1192.

   Full description at Econpapers || Download paper

3. Social Efficiency of Market Entry Under Tax Policy. (2022). Mukherjee, Arijit ; Arijit, Mukherjee ; Debasmita, Basak.
   In: The B.E. Journal of Economic Analysis & Policy.
   RePEc:bpj:bejeap:v:22:y:2022:i:3:p:601-610:n:2.

   Full description at Econpapers || Download paper

4. Taxes and unemployment. (2022). Ramakrishnan, Vandana Thandassery ; Biswas, Rajit.
   In: International Journal of Economic Theory.
   RePEc:bla:ijethy:v:18:y:2022:i:2:p:182-194.

   Full description at Econpapers || Download paper

5. Tax pass-through in the European beer market. (2021). Kessing, Sebastian ; Ardalan, Aria.
   In: Empirical Economics.
   RePEc:spr:empeco:v:60:y:2021:i:2:d:10.1007_s00181-019-01767-5.

   Full description at Econpapers || Download paper

6. Tax Pass-Through in the European Beer Market. (2019). Kessing, Sebastian ; Ardalan, Aria.
   In: Volkswirtschaftliche Diskussionsbeiträge.
   RePEc:sie:siegen:189-19.

   Full description at Econpapers || Download paper

7. Tax pass-through in the European beer market. (2019). Kessing, Sebastian ; Ardolan, Aria.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_7626.

   Full description at Econpapers || Download paper

8. What Can We Learn about Smoking from 150 Years of Italian Data?. (2018). Ciccarelli, Carlo ; Tiezzi, Silvia ; Pierani, Pierpaolo.
   In: Applied Economic Perspectives and Policy.
   RePEc:wly:apecpp:v:40:y:2018:i:4:p:695-717.

   Full description at Econpapers || Download paper

9. Indirect Taxes in Oligopoly in Presence of Licensing Opportunities. (2017). Sen, Neelanjan ; Biswas, Rajit.
   In: Journal of Industry, Competition and Trade.
   RePEc:kap:jincot:v:17:y:2017:i:1:d:10.1007_s10842-016-0221-4.

   Full description at Econpapers || Download paper

10. Foreign direct investment under fiscal interdependence when policy is set unilaterally. (2017). Gautier, Luis.
    In: International Economics and Economic Policy.
    RePEc:kap:iecepo:v:14:y:2017:i:4:d:10.1007_s10368-016-0358-y.

    Full description at Econpapers || Download paper

11. SPECIFIC VERSUS AD VALOREM TAXATION WITH TAX EVASION IN IMPERFECTLY COMPETITIVE MARKETS. (2017). Hu, Jin-Li ; Glen, K L ; Huang, Che-Chiang.
    In: Hitotsubashi Journal of Economics.
    RePEc:hit:hitjec:v:58:y:2017:i:2:p:107-119.

    Full description at Econpapers || Download paper

12. The Structure of Cigarette Excises in the EU: From Myths to Reality. (2017). Jeric, Silvija Vlah ; Primorac, Marko.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6386.

    Full description at Econpapers || Download paper

13. Indirect Taxes in the Cross-border Shopping Model: A Monopolistic Competition Approach. (2016). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2016cf1014.

    Full description at Econpapers || Download paper

14. Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers. (2015). TURATI, Gilberto ; Scervini, Francesco ; Piacenza, Massimiliano ; Di Giacomo, Marina.
    In: Energy Economics.
    RePEc:eee:eneeco:v:51:y:2015:i:c:p:544-552.

    Full description at Econpapers || Download paper

15. Indirect taxes in oligopoly in presence of licensing opportunities. (2014). Sen, Neelanjan ; Biswas, Rajit.
    In: MPRA Paper.
    RePEc:pra:mprapa:55437.

    Full description at Econpapers || Download paper

16. The incidence of non-linear price-dependent consumption taxes. (2014). Carbonnier, Clément.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:118:y:2014:i:c:p:111-119.

    Full description at Econpapers || Download paper

17. Technology licensing under optimal tax policy. (2013). Mukherjee, Arijit ; Tsai, Yingyi.
    In: Journal of Economics.
    RePEc:kap:jeczfn:v:108:y:2013:i:3:p:231-247.

    Full description at Econpapers || Download paper

18. Unit tax versus ad valorem tax: A tax competition model with cross-border shopping. (2013). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:105:y:2013:i:c:p:30-38.

    Full description at Econpapers || Download paper

19. Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France. (2013). Carbonnier, Clément.
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:13:y:2013:i:2:p:837-863:n:22.

    Full description at Econpapers || Download paper

20. Preferences, Welfare and Desirable Subsidies under Monopolistic Competition. (2013). Kwan, Chang Yee.
    In: Metroeconomica.
    RePEc:bla:metroe:v:64:y:2013:i:4:p:744-759.

    Full description at Econpapers || Download paper

21. Indirect taxation of monopolists: A tax on price. (2012). Vetter, Henrik.
    In: Economics Discussion Papers.
    RePEc:zbw:ifwedp:201260.

    Full description at Econpapers || Download paper

22. Better technology may be sold for a lower fee: The ad valorem tariff and licensing contract. (2011). Takauchi, Kazuhiro ; Mizuno, Tomomichi ; Iida, Takeshi.
    In: Discussion Papers.
    RePEc:koe:wpaper:1109.

    Full description at Econpapers || Download paper

23. Shifting on prices of per unit and ad valorem consumption taxes. (2011). Carbonnier, Clément.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00872477.

    Full description at Econpapers || Download paper

24. Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France. (2011). Carbonnier, Clément.
    In: THEMA Working Papers.
    RePEc:ema:worpap:2011-20.

    Full description at Econpapers || Download paper

25. In the Beginning Was the Word. Now is the Copyright. (2011). Ramello, Giovanni ; Marchese, Carla.
    In: Review of Law & Economics.
    RePEc:bpj:rlecon:v:7:y:2011:i:1:n:12.

    Full description at Econpapers || Download paper

26. Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre. (2010). Homburg, Stefan.
    In: EconStor Books.
    RePEc:zbw:esmono:92547.

    Full description at Econpapers || Download paper

27. Franchise Fee, Tax/Subsidy Policies and Economic Growth. (2010). Wang, Vey ; Lai, Chung-hui.
    In: MPRA Paper.
    RePEc:pra:mprapa:27745.

    Full description at Econpapers || Download paper

28. Tributación a Los Cigarrillos: Análisis y Propuestas. (2010). Agostini, Claudio.
    In: ILADES-UAH Working Papers.
    RePEc:ila:ilades:inv246.

    Full description at Econpapers || Download paper

29. The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition. (2009). Schröder, Philipp ; Dröge, Susanne ; Droge, Susanne.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:16:y:2009:i:2:p:164-175.

    Full description at Econpapers || Download paper

30. Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination. (2007). Plewka, Jorg .
    In: Ruhr Economic Papers.
    RePEc:zbw:rwirep:19.

    Full description at Econpapers || Download paper

31. Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination. (2007). Plewka, Jorg .
    In: Ruhr Economic Papers.
    RePEc:rwi:repape:0019.

    Full description at Econpapers || Download paper

32. Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax.. (2007). Piffano, Horacio ; Horacio L. P. Piffano, .
    In: Department of Economics, Working Papers.
    RePEc:lap:wpaper:069.

    Full description at Econpapers || Download paper

33. Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax.. (2007). Piffano, Horacio.
    In: IIE, Working Papers.
    RePEc:akh:wpaper:069.

    Full description at Econpapers || Download paper

34. A Note on Ad Valorem and Per Unit Taxation in an Oligopoly Model. (2006). Grazzini, Lisa.
    In: Journal of Economics.
    RePEc:kap:jeczfn:v:89:y:2006:i:1:p:59-74.

    Full description at Econpapers || Download paper

35. The Size Distribution of Firms, Cournot, and Optimal Taxation. (2006). Gersovitz, Mark.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2006/271.

    Full description at Econpapers || Download paper

36. Taxing a monopolist. (2005). Menegatti, Mario ; Bertoletti, Paolo ; Ascari, Guido.
    In: Research in Economics.
    RePEc:eee:reecon:v:59:y:2005:i:4:p:321-334.

    Full description at Econpapers || Download paper

37. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison. (2005). Schröder, Philipp ; Dröge, Susanne.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp534.

    Full description at Econpapers || Download paper

38. Le choix entre taxe unitaire et taxe ad valorem. (2003). Boldron, Franois.
    In: Revue Française d'Économie.
    RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1468.

    Full description at Econpapers || Download paper

39. The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition. (2003). Schröder, Philipp.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp333.

    Full description at Econpapers || Download paper

40. Comparison between optimal output tax and ad valorem tax for a polluting oligopolist under demand uncertainty. (2002). Lee, Sang-Ho ; Kim, Iltae.
    In: Environmental Economics and Policy Studies.
    RePEc:spr:envpol:v:5:y:2002:i:1:p:1-15.

    Full description at Econpapers || Download paper

41. Commodity Taxation as Insurance Against Price Risk. (2002). Cowan, Simon.
    In: Economics Series Working Papers.
    RePEc:oxf:wpaper:110.

    Full description at Econpapers || Download paper

42. Taxation and Economic Efficiency. (2001). Hines, James ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8181.

    Full description at Econpapers || Download paper

43. Perfect Taxation with Imperfect Competition. (2001). Hines, James ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8138.

    Full description at Econpapers || Download paper

44. Ad Valorem Taxation on Intermediate Goods in Oligopoly. (2001). Galmarini, Umberto ; Colangelo, Giuseppe.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:8:y:2001:i:1:p:53-73.

    Full description at Econpapers || Download paper

45. The efficiency of indirect taxes under imperfect competition. (2001). Kreider, Brent ; de Palma, André ; Anderson, Simon.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:81:y:2001:i:2:p:231-251.

    Full description at Econpapers || Download paper

46. Perspektiven der internationalen Unternehmensbesteuerung. (2000). Homburg, Stefan.
    In: EconStor Open Access Articles and Book Chapters.
    RePEc:zbw:espost:92552.

    Full description at Econpapers || Download paper

47. Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies. (2000). Denicolo', Vincenzo ; Matteuzzi, Massimo .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:7:y:2000:i:3:p:335-342.

    Full description at Econpapers || Download paper

48. Ad valorem and per unit taxation in an oligopoly model. (2000). Grazzini, Lisa.
    In: LIDAM Discussion Papers CORE.
    RePEc:cor:louvco:2000054.

    Full description at Econpapers || Download paper

49. Tax incidence under oligopoly: a comparison of policy approaches. (1999). Hamilton, Stephen.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:71:y:1999:i:2:p:233-245.

    Full description at Econpapers || Download paper

50. The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry. (1998). O'Donnell, Owen ; Delipalla, Sophia.
    In: Studies in Economics.
    RePEc:ukc:ukcedp:9802.

    Full description at Econpapers || Download paper

Report date: 2025-09-20 11:50:09 || Missing content? Let us know