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. 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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Length: 17 pages Date of creation: 2001 Date of revision: Handle: RePEc:mlb:wpaper:784
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Find related papers by 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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