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The Built-Flexibility of Consumption Taxes

Author

Listed:
  • Creedy, J.
  • Gemmell, N.

Abstract

The purpose of this paper is to extend the analysis of built-in flexibility to various forms of consumption taxation. This is useful in view of the extensive use of indirect taxes. Section 2 begins with basic definitions and a discussion of income taxation, concentrating on the multi-step case. This is needed in view of the fact that consumption is from income net of income taxation. Section 3 extends the analysis to include ad valorem and unit consumption taxes. Section 4 examines the implications for the revenue ealsticity of changes in indirect tax rates. Some illustrative calculations are reported in section 5. Section 6 briefly concludes.

Suggested Citation

  • Creedy, J. & Gemmell, N., 1999. "The Built-Flexibility of Consumption Taxes," Department of Economics - Working Papers Series 704, The University of Melbourne.
  • Handle: RePEc:mlb:wpaper:704
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    References listed on IDEAS

    as
    1. Duncan Thomas, 1990. "Intra-Household Resource Allocation: An Inferential Approach," Journal of Human Resources, University of Wisconsin Press, pages 635-664.
    2. Benefo, Kofi & Schultz, T Paul, 1996. "Fertility and Child Mortality in Cote d'Ivoire and Ghana," World Bank Economic Review, World Bank Group, vol. 10(1), pages 123-158, January.
    3. Barrera, Albino, 1990. "The role of maternal schooling and its interaction with public health programs in child health production," Journal of Development Economics, Elsevier, vol. 32(1), pages 69-91, January.
    4. Haddad, Lawrence & Hoddinott, John, 1994. "Women's income and boy-girl anthropometric status in the Cote d'Ivoire," World Development, Elsevier, vol. 22(4), pages 543-553, April.
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    More about this item

    Keywords

    TAXATION ; INCOME ; INCOME REDISTRIBUTION;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D30 - Microeconomics - - Distribution - - - General

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