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Non-Uniform Consumption Taxes: A ‘Blunt Redistributive Instrument’?

In: Fiscal Policy, Inequality and Welfare

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  • John Creedy

Abstract

This paper examines the question of the extent to which redistribution can be achieved using a structure of consumption taxes with 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. These are compared with structures in which only commodity groups with total expenditure elasticities greater than 1 are taxed. Comparisons are also made using equivalent variations, and inequality measures of a money metric welfare measure are reported.

Suggested Citation

  • John Creedy, 2003. "Non-Uniform Consumption Taxes: A ‘Blunt Redistributive Instrument’?," Research on Economic Inequality, in: Fiscal Policy, Inequality and Welfare, pages 1-19, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:reinzz:s1049-2585(03)10001-4
    DOI: 10.1016/S1049-2585(03)10001-4
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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.

    More about this item

    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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