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Modelling Indirect Tax Reform in Australia: Should Tax Rates Be Uniform?.

Creedy, J. - Department of Economics, Faculty of Business and Economics - 1999

This paper examines the question of whether indirect tax rates should be uniform using four different modelling strategies. First, marginal tax reform is examined. Second, the welfare effects of a partial shift from the current indirect tax system in Australia towards a goods and services tax...

Persistent link: https://www.econbiz.de/10005574868

Differential Consumption Taxes and Equity: The Limits to Redistribution.

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

The present paper considers the question of just how redistributive it is possible to make consumption taxes, by using differential rates and exemptions.

Persistent link: https://www.econbiz.de/10005750785

Non-Uniform Indirect Taxation, Horizontal in Equity and Re-Ranking.

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

This paper has examined the decomposition of the redistributive effect of indirect taxation into vertical , horizontal …

Persistent link: https://www.econbiz.de/10005750872

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

The Built-Flexibility of Consumption Taxes.

Creedy, J.; Gemmell, N. - Department of Economics, Faculty of Business and Economics - 1999

The purpose of this paper is to extend the analysis of built-in flexibility to various forms of consumption taxation … 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 …

Persistent link: https://www.econbiz.de/10005574859

Decomposing Redistributive Effects of Taxes and Transfers in Annual and Lifetime Contexts.

Creedy, J.; van de Ven, J. - Department of Economics, Faculty of Business and Economics - 1999

This paper decomposes the redistributive effect on annual and lifetime inequality of a range of taxes and transfers in Australia, using a dynamic cohort lifetime simulation model. The model allows for family formation, births of children, labour force participation of male and females, along...

Persistent link: https://www.econbiz.de/10005574891

Optimality of Exchange Credit Restrictions.

Gillman, M. - Department of Economics, Faculty of Business and Economics - 1996

The paper formalizes a conflict in the use of credit. As compared to using costless fiat, the consumer's use of credit wastes resources by avoiding the inflation tax through a costly means of exchange. This inefficiency gives lattitude for a planner to increase welfare by restricting exchange...

Persistent link: https://www.econbiz.de/10005578946

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

Bayesian Estimation of Social Welfare and Tax Progressivity Measures.

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

This paper investigates a Bayesian approach for examining posterior distributions of several inequality, concentration, tax progressivity and social welfare measures.

Persistent link: https://www.econbiz.de/10005587766

Poverty and Inequality Comparisons of Alternative Tax Structures.

Creedy, J. - Department of Economics, Faculty of Business and Economics - 1996

The objective of the present paper is to compare schemes using a welfare function that reflects concern for both poverty and inequality.

Persistent link: https://www.econbiz.de/10005587791