The Built-Flexibility of Consumption Taxes
AbstractThe purpose of this paper is to extend the analysis of built-in flexibility to various forms of consumption taxation. This is useful in view of the extensive use of indirect taxes. Section 2 begins with basic definitions and a discussion of income taxation, concentrating on the multi-step case. This is needed in view of the fact that consumption is from income net of income taxation. Section 3 extends the analysis to include ad valorem and unit consumption taxes. Section 4 examines the implications for the revenue ealsticity of changes in indirect tax rates. Some illustrative calculations are reported in section 5. Section 6 briefly concludes.
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Bibliographic InfoPaper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 704.
Length: 24 pages
Date of creation: 1999
Date of revision:
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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
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TAXATION ; INCOME ; INCOME REDISTRIBUTION;
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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