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Excise Tax Overshifting in the Hungarian Beer Market

By Barna Bakó and Zombor Berezvai


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

Topics: Economics
Publisher: Corvinus University of Budapest, Department of Microeconomics
Year: 2013
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