The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia
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.
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Volume (Year): 35 (2002)
Issue (Month): 4 ()
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