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- W3124637408 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." @default.
- W3124637408 created "2021-02-01" @default.
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- W3124637408 date "2001-01-01" @default.
- W3124637408 modified "2023-09-27" @default.
- W3124637408 title "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia" @default.
- W3124637408 hasPublicationYear "2001" @default.
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