Add to ORKGWe estimate the marginal excess burden of the GST and its components. Our results show that the GST is highly distortionary in its treatment of intermediate inputs and investment, but is efficient as applied to household consumption. We also estimate the general equilibrium effects of changes to the GST base and rate, and its removal from investment. The general equilibrium estimates support the marginal excess burden estimates. Our results suggest that the efficiency of the GST could be improved by broadening the consumption base or removing it from investment. Simply increasing the GST rate would be welfare decreasing
Goods and Services Tax (GST) is imposed on goods and services. It has been implemented in most of ...
Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi governm...
In the present globalized scenario, goods and services tax or GST as it is known is all set to be a ...
This paper analyses the efficiency of the Australian tax system using CGETAX, a large-scale, long-ru...
In recent years, a series of studies have been undertaken in Australia that use static general equil...
This paper analyses welfare impacts of tax reforms using a multisectoral general equilibrium tax mod...
INTRODUCTION This paper provides the distributional household impact of the existing Goods and Serv...
This paper seeks to lay out the evidence for and against increasing the rate and broadening the base...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
This paper investigates the distributional effects of the GST in New Zealand, and the case for the i...
This paper examines the question of whether indirect tax rates should be uniform, using four differe...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and ...
tag=1 data=Some effects of a consumption tax on the level and composition of Australian saving and i...
General observations The case for reform of the taxation and social security systems, together wit...
Goods and Services Tax (GST) is imposed on goods and services. It has been implemented in most of ...
Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi governm...
In the present globalized scenario, goods and services tax or GST as it is known is all set to be a ...
This paper analyses the efficiency of the Australian tax system using CGETAX, a large-scale, long-ru...
In recent years, a series of studies have been undertaken in Australia that use static general equil...
This paper analyses welfare impacts of tax reforms using a multisectoral general equilibrium tax mod...
INTRODUCTION This paper provides the distributional household impact of the existing Goods and Serv...
This paper seeks to lay out the evidence for and against increasing the rate and broadening the base...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
This paper investigates the distributional effects of the GST in New Zealand, and the case for the i...
This paper examines the question of whether indirect tax rates should be uniform, using four differe...
The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in A...
Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and ...
tag=1 data=Some effects of a consumption tax on the level and composition of Australian saving and i...
General observations The case for reform of the taxation and social security systems, together wit...
Goods and Services Tax (GST) is imposed on goods and services. It has been implemented in most of ...
Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi governm...
In the present globalized scenario, goods and services tax or GST as it is known is all set to be a ...