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Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?

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  • Creedy, J.

Abstract

This paper examines the question of the extent to which redistribution can be achieved using a structure of consumption taxes differential rates and exemptions. A local measure of progression, that of liability progression (equivalent to the revenue elasticity) is examined. Results are obtained for the Australian indirect tax structure and forms in which only those commodity groups with total expenditure elasticities greater than 1 are taxed. Comparison are also made using equivalent variations, and inequality measures of a money metric welfare measure are reported.

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Bibliographic Info

Paper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 785.

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Length: 19 pages
Date of creation: 2001
Date of revision:
Handle: RePEc:mlb:wpaper:785

Note: This paper has now been published in: Creedy, J. (2001) Indirect Tax Reform and the Role of Exemptions, Fiscal Studies, 22, no.4, pp. 457-486.
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Related research

Keywords: CONSUMPTION ; TAXES ; MONEY;

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Cited by:
  1. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.

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