Abstract
We show that variation in a single, generic tax rate can be used to identify and estimate single-good structural models that include general demand and supply specifications and (potential) market power. Our results generalize those of Zoutman et al. (2018a), who consider using a single ad valorem tax rate to identify and estimate constant-elasticity demand and supply functions under perfect competition. We also consider identification and estimation in multiple-good settings, including cases where the number of goods exceeds the number of independently-shifting tax rates. Estimation is straightforward and can be performed via two sequential GMM estimates.