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Excise taxation in New Zealand

  • John Creedy
  • Cath Sleeman

In New Zealand, excise taxes are levied on alcohol, tobacco and petrol. The advised that they should be removed and the revenue replaced by raising the standard rate of GST. This paper provides an empirical examination of these issues. First, the effects of the current system of indirect taxes are examined. The welfare and redistributive effects resulting from the revenue-neutral removal of excise taxes are then analysed for a range of demographic groups and total weekly expenditure levels. The largest efficiency gains and reductions in inequality are observed for households with at least one smoker, but the overall distributional implications of the proposed reforms are small.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/00779950509558478
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Article provided by Taylor & Francis Journals in its journal New Zealand Economic Papers.

Volume (Year): 39 (2005)
Issue (Month): 1 ()
Pages: 1-35

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Handle: RePEc:taf:nzecpp:v:39:y:2005:i:1:p:1-35
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  1. Creedy, J., 1996. "Measuring the Welfare Effects of Price Changes: A Convenient Parametric Approach," Department of Economics - Working Papers Series 536, The University of Melbourne.
  2. Amiel, Yoram & Creedy, John & Hurn, Stan, 1999. " Measuring Attitudes towards Inequality," Scandinavian Journal of Economics, Wiley Blackwell, vol. 101(1), pages 83-96, March.
  3. Jenkins, Stephen P & Cowell, Frank A, 1994. "Parametric Equivalence Scales and Scale Relativities," Economic Journal, Royal Economic Society, vol. 104(425), pages 891-900, July.
  4. Felicity Barker, 2002. "Consumption Externalities and the Role of Government: The Case of Alcohol," Treasury Working Paper Series 02/25, New Zealand Treasury.
  5. Ebert, Udo, 1997. "Social Welfare When Needs Differ: An Axiomatic Approach," Economica, London School of Economics and Political Science, vol. 64(254), pages 233-44, May.
  6. 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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