Progressivity Index of Sales Tax on Individual Expenditure Items in Australia*

Nanak Kakwani

The Economic Record, 1983, vol. 59, issue 1, 61-79

Abstract: The main contribution of this paper is to provide the estimates of the degree of progressivity (or regressivity) of the sales or excise tax on more than 300 individual consumption items. This is the first tax incidence study which considers such a fine classification of goods and services. The estimates based on the Australian Household Expenditure Survey 1975–7 6 provide a guideline for determining the tax rates on individual consumption items. Several interesting findings which emerge from the numerical results given in the paper suggest the usefulness of considering such a fine classification of goods and services.

Date: 1983
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