The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia
AbstractThis 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.
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Bibliographic InfoPaper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 784.
Length: 17 pages
Date of creation: 2001
Date of revision:
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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Web page: http://www.economics.unimelb.edu.au
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TAXATION ; HOUSEHOLD ; EXPENDITURES;
Other versions of this item:
- John Creedy, 2002. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 35(4), pages 380-390.
- 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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- Christopher Ball & John Creedy & Michael Ryan, 2014. "Food Expenditure and GST in New Zealand," Treasury Working Paper Series 14/07, New Zealand Treasury.
- John Creedy & Catherine Sleeman, 2004. "Adult Equivalence Scales, Inequality and Poverty in New Zealand," Treasury Working Paper Series 04/21, New Zealand Treasury.
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