Similar Search Results

Indirect Tax Reform in AUstralia: The Welfare Effects on Different Demographic Groups

CReedy, J. - Department of Economics, Faculty of Business and Economics - 1998

The welfare effects of several indirect tax reforms in Australia are examined for a number of types of household in a range of income groups. The welfare changes, measured using equivalent variations, are based on the use of the linear expenditure system, where parameters are different in each...

Persistent link: https://www.econbiz.de/10005574867

Excise Taxation in New Zealand

Creedy, John; Sleeman, Catherine - Department of Economics, Faculty of Business and Economics - 2005

In New Zealand, excise taxes are levied on three commodity groups: alcohol, tobacco and petrol. The 2001 Tax Review, published by the New Zealand Treasury, argued that excises are inequitable and inefficient, and advised that these taxes should be removed and the revenue replaced by raising the...

Persistent link: https://www.econbiz.de/10005458708

Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?.

Creedy, J. - Department of Economics, Faculty of Business and Economics - 2001

This paper examines the question of the extent to which redistribution can be achieved using a structure of consumption …

Persistent link: https://www.econbiz.de/10005574869

TaxTrans: Computer Assisted Learning Software for the Analysis of Taxes and Transfers in General and Partial Equilibrium.

Creedy, J. - Department of Economics, Faculty of Business and Economics - 2000

TaxTrans is designed to examine a range of models involving direct and indirect taxes and transfer payments in general and partial equilibrium contexts. It provides a 'windows' environment and allows the user to select a range of parameter values and tax rates. Emphasis is given to the...

Persistent link: https://www.econbiz.de/10005587792

Marginal Indirect Tax Reform in Australia.

Creedy, J - Department of Economics, Faculty of Business and Economics - 1997

This paper examines indirect tax reform in Australia using the method developed by Anmad and Stern (1984). It is usual, incalculating the changes in demand that would result from marginal tax reform, to use aggregate own- and cross-price demand elasticities.

Persistent link: https://www.econbiz.de/10005574834

Tax Compliance Games with Imperfect Auditing.

Bardsley, P. - Department of Economics, Faculty of Business and Economics - 1997

Tax compliance is modelled as a Bayesian Nash equilibrium in a costly state verification game with imperfect auditing. Neither the tax payer nor the auditor can measure the tax payer's true liability precisely: they observe independent noisy signals.

Persistent link: https://www.econbiz.de/10005574835

Tax Models and their Uses.

Creedy, J. - Department of Economics, Faculty of Business and Economics - 2000

Tax models come in all shapes and sizes, depending on the nature of the policy issues examined. The policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax, or they may involve an extensive analysis of the cost and redistributice effects...

Persistent link: https://www.econbiz.de/10005587642

The Equity Implications of Changing the Tax Basis for Pension Funds

Atkinson, M.E.; Creedy, J.; Know, D.M. - Department of Economics, Faculty of Business and Economics - 1998

Governments in many developed economies provide occupational pension plans with significant taxation incentives … taxation arrangements are also under scrutiny. This paper compares the implications for intergenerational equity between the … traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions …

Persistent link: https://www.econbiz.de/10005587739

Spend Now, Pay Later? Tax Smoothing & Fiscal Sustainability in South Asia.

Cashin, P.; Haque, N.; Olekalns, N. - Department of Economics, Faculty of Business and Economics - 1999

seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for the periods 1956-95 and 1964 …

Persistent link: https://www.econbiz.de/10005587810

The Built-In Flexibility of Taxation: Some Basic Analytics

Creedy, J.; Gemmell, N. - Department of Economics, Faculty of Business and Economics - 1998

This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...

Persistent link: https://www.econbiz.de/10005750783