The Distributional Effects of Indirect Taxes (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
288
Utgivningsdatum
2006-10-01
Upplaga
illustrated ed
Förlag
Edward Elgar Publishing Ltd
Illustrationer
Illustrations
Dimensioner
241 x 165 x 25 mm
Vikt
580 g
ISBN
9781847200426

The Distributional Effects of Indirect Taxes

Models and Applications from New Zealand

av John Creedy, Cath Sleeman
Inbunden,  Engelska, 2006-10-01
1914
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This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries.Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.
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Fler böcker av författarna

John Creedy, Cath Sleeman

Recensioner i media

'. . . this will be a useful addition to the existing literature on how to measure indirect taxes' impacts on households at different ends of the income and expenditure spectrums.' -- John Christensen, Tax Justice Focus 'This book is impressive in the care taken to take account of as many factors as possible and in the detail offered to the reader. Conclusions are carefully drawn. . .' -- Citizen's Income Newsletter

Övrig information

John Creedy, Wellington School of Business and Government, Victoria University of Wellington, New Zealand and Cath Sleeman

Innehållsförteckning

Contents: Part I: Introduction 1. Introduction 2. New Zealand Taxes and Data Part II: Excise Taxes and Welfare 3. Excise Taxation, Equity and Efficiency 4. A Petrol Tax Increase Part III: Environmental Taxes 5. Effects of a Carbon Tax 6. Minimum Disruption Changes Part IV: Tax Revenue 7. The Revenue Elasticity of NZ Taxes Part V: Some Measurement Issues 8. Indirect Taxation and Progressivity 9. The Income Unit and Income Concept Part VI: Conclusions 10. Conclusions A. Income and Consumption Taxes B. Welfare Changes and Tax Burdens C. The Simulation Model D. Revenue Elasticity Computations E. Progressivity and the LES F. The Almost Ideal Demand System G. Carbon Tax Tables Bibliography Index

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