Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?
AbstractThis 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 InfoPaper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 785.
Length: 19 pages
Date of creation: 2001
Date of revision:
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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CONSUMPTION ; TAXES ; MONEY;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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- Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.
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