Showing 1 - 10 of 56
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
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
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 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
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 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 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
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
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
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