EconPapers    
Economics at your fingertips  
 

NON-UNIFORM CONSUMPTION TAXES: A ‘BLUNT REDISTRIBUTIVE INSTRUMENT’?

John Creedy

A chapter in Fiscal Policy, Inequality and Welfare, 2003, pp 1-19 from Emerald Group Publishing Limited

Abstract: This paper examines the question of the extent to which redistribution can be achieved using a structure of consumption taxes with differential rates and exemptions. A local measure of progression, that of liability progression (equivalent to the revenue elasticity) is examined. Results are obtained for the Australian indirect tax structure. These are compared with structures in which only commodity groups with total expenditure elasticities greater than 1 are taxed. Comparisons are also made using equivalent variations, and inequality measures of a money metric welfare measure are reported.

Date: 2003
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.101 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.101 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
Working Paper: Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'? (2001) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:reinzz:s1049-2585(03)10001-4

DOI: 10.1016/S1049-2585(03)10001-4

Access Statistics for this chapter

More chapters in Research on Economic Inequality from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

 
Page updated 2025-07-23
Handle: RePEc:eme:reinzz:s1049-2585(03)10001-4