The Distributional Effects of Indirect Taxes: Models And Applications from New Zealand - Couverture rigide

Creedy, John; Sleeman, Cath

 
9781847200426: The Distributional Effects of Indirect Taxes: Models And Applications from New Zealand
Couverture rigide
ISBN 10 : 1847200427 ISBN 13 : 9781847200426
Editeur : Edward Elgar Publishing Ltd, 2006

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l?auteur

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

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Edward Elgar Publishing Ltd
Date d'édition
2006
Langue
anglais
ISBN 10 
1847200427
ISBN 13 
9781847200426
Reliure
Relié
Nombre de pages
288
Coordonnées du fabricant
non disponible
Personne responsable
non disponible