This paper presents an empirical analysis of the welfare effects of several indirect tax reforms in Australia. The welfare changes are measured in terms of equivalent variations and equivalent incomes, using estimates of the linear expenditure system for each of a range of income groups. The...

This paper examines the Gini-based method of decomposing the redistributive effect of taxation into vertical, horizontal, and reranking components. The consequences of different bandwidth choices, used to identify close-equals groups to estimate the horizontal effect, are discussed. Two opposing...

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...

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

This paper decomposes the redistributive effect of indirect taxation into vertical, horizontal inequity and reranking effects. The latter two effects arise because households with the same total expenditure have different patterns. The pre-and post-GST structures in Australia are examined. The...

This paper has examined the decomposition of the redistributive effect of indirect taxation into vertical , horizontal equity and re-ranking effects.

This paper discusses some of the issues raised by comparisons involving different time periods and population groups. It does not examine the effects of using alternative accounting periods for tax assessment purposes, but considers the possible effects on inequality and progressivity of...

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.