The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia

John Creedy

No 784, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: 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 results show that an important role is played, in particular, by reranking.

Keywords: TAXATION; HOUSEHOLD; EXPENDITURES (search for similar items in EconPapers)
JEL-codes: H22 H31 H32 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2001
Note: This paper has now been published in: Creedy, J. (2002) The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia, Australian Economic Review, 35, no.4, pp. 380-390.
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Journal Article: The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia (2002)
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