Modelling Indirect Tax Reform in Australia: Should Tax Rates Be Uniform?
AbstractThis 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.
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Bibliographic InfoPaper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 686.
Length: 48 pages
Date of creation: 1999
Date of revision:
Contact details of provider:
Postal: Department of Economics, The University of Melbourne, 5th Floor, Economics and Commerce Building, Victoria, 3010, Australia
Phone: +61 3 8344 5289
Fax: +61 3 8344 6899
Web page: http://www.economics.unimelb.edu.au
More information through EDIRC
TAXES ; TAX REFORMS ; AUSTRALIA;
Find related papers by 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
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