IDEAS home Printed from https://ideas.repec.org/p/mlb/wpaper/686.html
   My bibliography  Save this paper

Modelling Indirect Tax Reform in Australia: Should Tax Rates Be Uniform?

Author

Listed:
  • Creedy, J.

Abstract

This paper examines the question of whether indirect tax rates should be uniform using four different modelling strategies. First, marginal tax reform is examined. Second, the welfare effects of a partial shift from the current indirect tax system in Australia towards a goods and services tax (GST) are considered, with particular emphasis on differences between household types and the role of exemptions. The third approach examines the extent of horizontal inequity and reranking that can arise when there are non-uniform tax rates. Fourth, in view of the stress on a distributional role for exemptions of certain goods from a GST, the potential limits to such redistribution are considered.

Suggested Citation

  • Creedy, J., 1999. "Modelling Indirect Tax Reform in Australia: Should Tax Rates Be Uniform?," Department of Economics - Working Papers Series 686, The University of Melbourne.
    • Handle: RePEc:mlb:wpaper:686
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mohamed Abdelbasset Chemingui & Mohammed Hajeeh, 2011. "Fiscal Policy Responses to Oil Price Volatility in an Oil-Based Economy," Public Finance Review, , vol. 39(2), pages 288-308, March.
    2. Chauffour, Jean-Pierre & Ivanic, Maros & Laborde, David & Maliszewska, Maryla & Martin, Will, 2010. "Impact of a Free Trade Agreement between Ukraine and the European Union on Ukraine's Agricultural Sector," Conference papers 332031, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    3. Giesecke, James, 2005. "The extent and consequences of recent structural changes in the Australian economy explained via MONASH historical and decomposition simulations," Conference papers 331327, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.

    More about this item

    Keywords

    TAXES ; TAX REFORMS ; AUSTRALIA;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mlb:wpaper:686. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dandapani Lokanathan (email available below). General contact details of provider: https://edirc.repec.org/data/demelau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.