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Progressivity Index of Sales Tax on Individual Expenditure Items in Australia

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  • NANAK KAKWANI

Abstract

The main contribution of this paper is to provide the estimates of the degree of progressivity (or regressivity) of the sales or excise tax on more than 300 individual consumption items. This is the first tax incidence study which considers such a fine classification of goods and services. The estimates based on the Australian Household Expenditure Survey 1975–7 6 provide a guideline for determining the tax rates on individual consumption items. Several interesting findings which emerge from the numerical results given in the paper suggest the usefulness of considering such a fine classification of goods and services.

Suggested Citation

  • Nanak Kakwani, 1983. "Progressivity Index of Sales Tax on Individual Expenditure Items in Australia," The Economic Record, The Economic Society of Australia, vol. 59(1), pages 61-79, March.
    • Handle: RePEc:bla:ecorec:v:59:y:1983:i:1:p:61-79
    DOI: 10.1111/j.1475-4932.1983.tb00581.x
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    References listed on IDEAS

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    1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    2. David A. Dodge, 1975. "Impact Of Tax, Transfer, And Expenditure Policies Of Government On The Distribution Of Personal Income In Canada," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 21(1), pages 1-52, March.
    3. R. A. Musgrave, 1964. "Estimating The Distribution Of The Tax Burden," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 10(1), pages 186-219, March.
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    Cited by:

    1. P.D. Groenewegen, 1983. "Rationalising Australian Taxation Revisited," Economics Discussion / Working Papers 83-08, The University of Western Australia, Department of Economics.
    2. P. D. Groenewegen, 1984. "Rationalizing Australian Taxation Revisited," The Economic Record, The Economic Society of Australia, vol. 60(2), pages 113-127, June.
    3. Julie Smith, 1999. "Australian Gambling Taxation," CEPR Discussion Papers 402, Centre for Economic Policy Research, Research School of Economics, Australian National University.

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