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A Tax-Mix Change: Efefcts on Income Distribution, Labour Supply and Saving Behaviour

Author

Abstract

This paper investigates the distributional and efficiency implications of a tax-mix change involving a reduction in personal income taxation financed by a board based consumption tax.

Suggested Citation

  • Apps, P., 1997. "A Tax-Mix Change: Efefcts on Income Distribution, Labour Supply and Saving Behaviour," CEPR Discussion Papers 371, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  • Handle: RePEc:auu:dpaper:371
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    More about this item

    Keywords

    TAX POLICY ; INCOME ; DISTRIBUTION;
    All these keywords.

    JEL classification:

    • E30 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - General (includes Measurement and Data)
    • E31 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Price Level; Inflation; Deflation
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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