Indirect Tax Reform in AUstralia: The Welfare Effects on Different Demographic Groups

John Creedy

No 633, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: The welfare effects of several indirect tax reforms in Australia are examined for a number of types of household in a range of income groups. The welfare changes, measured using equivalent variations, are based on the use of the linear expenditure system, where parameters are different in each of the income groups. The effects of the current system and of several reforms are found to differ significantly among the household types.

Keywords: SOCIAL WELFARE; AUSTRALIA; TAXATION (search for similar items in EconPapers)
JEL-codes: H21 H23 (search for similar items in EconPapers)
Pages: 44 pages
Date: 1998
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Journal Article: Indirect Tax Reform in Australia: The Welfare Effects on Different Demographic Groups (1999)
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