IDEAS home Printed from https://ideas.repec.org/a/sae/ecolab/v3y1992i1p14-35.html
   My bibliography  Save this article

Economic Arguments for a New Consumption Tax

Author

Listed:
  • John Freebairn

Abstract

The revenue, efficiency, distributional and simplicity effects of using a GST to replace some existing indirect taxes and to reduce income taxation are assessed. Replacing the wholesale sales tax (WST), the general revenue raising portion of petroleum excise and payroll tax with a goods and services tax (GST) promises efficiency gains and negligible net redistribution. The principal case for using a GST to fund reductions in Australia's hybrid income tax system is to increase the productivity of saving and investment.

Suggested Citation

  • John Freebairn, 1992. "Economic Arguments for a New Consumption Tax," The Economic and Labour Relations Review, , vol. 3(1), pages 14-35, June.
    • Handle: RePEc:sae:ecolab:v:3:y:1992:i:1:p:14-35
    DOI: 10.1177/103530469200300102
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/103530469200300102
    Download Restriction: no
    File URL: https://libkey.io/10.1177/103530469200300102?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:ecolab:v:3:y:1992:i:1:p:14-35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.