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The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia

Author

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  • Creedy, J.

Abstract

This paper decomposes the redistributive effect of indirect taxation into vertical, horizontal inequity and reranking effects. The latter two effects arise because households with the same total expenditure have different patterns. The pre-and post-GST structures in Australia are examined. The results show that an important role is played, in particular, by reranking.

Suggested Citation

  • Creedy, J., 2001. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Department of Economics - Working Papers Series 784, The University of Melbourne.
    • Handle: RePEc:mlb:wpaper:784
    Note: This paper has now been published in: Creedy, J. (2002) The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia, Australian Economic Review, 35, no.4, pp. 380-390.
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    File URL: http://www.economics.unimelb.edu.au/research/2000-2001.html
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    Cited by:

    1. John Creedy & Catherine Sleeman, 2004. "Adult Equivalence Scales, Inequality and Poverty in New Zealand," Treasury Working Paper Series 04/21, New Zealand Treasury.
    2. Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
    3. Christopher Ball & John Creedy & Michael Ryan, 2016. "Food expenditure and GST in New Zealand," New Zealand Economic Papers, Taylor & Francis Journals, vol. 50(2), pages 115-128, August.
    4. Emmanuel Chavez & Cristobal Dominguez, 2021. "Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico," Working Papers halshs-03364026, HAL.
    5. Corrado Benassi & Emanuela Randon, 2021. "The distribution of the tax burden and the income distribution: theory and empirical evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1087-1108, October.

    More about this item

    Keywords

    TAXATION ; HOUSEHOLD ; EXPENDITURES;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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