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The power to pass on taxes : a test for tax shifting based on observables

Jametti, Mario ; Redonda, Augustin ; Sen, Anindya

Since gasoline has a relatively inelastic demand, raising government revenue via gasoline taxes could appear appropriate as it entails a relatively small deadweight loss. However, gasoline retail is generally a highly concentrated market, hence the assumption of perfect competition when considering tax incidence might be misleading. Theoretically, in oligopolistic markets taxes can be shifted...