Excise taxation in New Zealand

John Creedy and Cath Sleeman

New Zealand Economic Papers, 2005, vol. 39, issue 1, 1-35

Abstract: In New Zealand, excise taxes are levied on alcohol, tobacco and petrol. The advised that they should be removed and the revenue replaced by raising the standard rate of GST. This paper provides an empirical examination of these issues. First, the effects of the current system of indirect taxes are examined. The welfare and redistributive effects resulting from the revenue-neutral removal of excise taxes are then analysed for a range of demographic groups and total weekly expenditure levels. The largest efficiency gains and reductions in inequality are observed for households with at least one smoker, but the overall distributional implications of the proposed reforms are small.

Date: 2005
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DOI: 10.1080/00779950509558478

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