The distributional effects of indirect taxes: models and applications from New Zealand
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cheltenham [u.a.]
Elgar
2006
|
| Schlagworte: | |
| Online-Zugang: | Table of contents only Inhaltsverzeichnis |
| Beschreibung: | XIII, 261 S. graph. Darst. |
| ISBN: | 9781847200426 1847200427 |
Internformat
MARC
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| 245 | 1 | 0 | |a The distributional effects of indirect taxes |b models and applications from New Zealand |c John Creedy ; Cath Sleeman |
| 264 | 1 | |a Cheltenham [u.a.] |b Elgar |c 2006 | |
| 300 | |a XIII, 261 S. |b graph. Darst. | ||
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| 650 | 4 | |a Steuer | |
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Datensatz im Suchindex
| _version_ | 1804135628336529408 |
|---|---|
| adam_text | Contents
List of Figures ix
List of Tables xi
Acknowledgements xiii
I Introduction
1 Introduction 1
1.1 Outline of the Book 5
2 New Zealand Taxes and Data 7
2.1 The Structure of Indirect Taxes in NZ 7
2.2 The Household Economic Survey 11
2.3 Conclusions 13
II Excise Taxes and Welfare
3 Excise Taxation, Equity and Efficiency 17
3.1 The Modelling Approach 20
3.2 Welfare Effects of Existing Indirect Taxes 22
3.3 Revenue Neutral Tax Reforms 28
3.3.1 Revenue Neutrality 28
3.3.2 Welfare Results 29
3.4 Indirect Taxes and Inequality 38
3.5 Money Metric Measures and Equivalence Scales 39
3.6 Tax Reforms and Inequality 42
3.6.1 Sensitivity Analyses 48
3.7 Conclusions 50
4 A Petrol Tax Increase 53
4.1 Indirect Taxes and Price Changes 54
4.2 Simulation Results 56
4.2.1 Welfare Changes 56
4.2.2 Inequality Measures 58
4.3 Conclusions 63
v
vi CONTENTS
III Environmental Taxes
5 Effects of a Carbon Tax 69
5.1 A Carbon Tax and Price Changes 72
5.1.1 Carbon Intensities 73
5.1.2 Effective Tax Rates 76
5.2 A Carbon Tax in New Zealand 76
5.2.1 Fuel Use and Carbon Content 77
5.2.2 Taxes and Prices 78
5.3 Welfare Changes for Households 80
5.4 Changes in Inequality 86
5.5 Conclusions 89
6 Minimum Disruption Changes 91
6.1 An Input Output Approach 92
6.1.1 Total Carbon Dioxide Emissions 92
6.1.2 Disruptions to Final Demands 95
6.1.3 Disruptions to Fuel Use Coefficients 98
6.2 Minimum Disruption Calculations 99
6.2.1 Disruptions to Final Demands 99
6.2.2 Disruptions to Fuel Use Coefficients 109
6.3 A Carbon Tax and Minimum Disruption Changes 109
6.4 Conclusions 114
IV Tax Revenue
7 The Revenue Elasticity of NZ Taxes 119
7.1 Individual Revenue Elasticities 121
7.1.1 Elasticity Formulae 121
7.1.2 Estimates of Individual Revenue Elasticities 125
7.2 Aggregate Revenue Elasticities 128
7.2.1 Elasticity Formulae 129
7.2.2 Estimates of Aggregate Revenue Elasticities 130
7.2.3 Non Equiproportional Income Changes 132
7.3 Conclusions 136
V Some Measurement Issues
8 Indirect Taxation and Progressivity 139
8.1 Tax Revenue and Progressivity 141
CONTENTS vii
8.2 Welfare Changes with Fixed Parameters 142
8.3 Welfare Changes with Variable Parameters 144
8.3.1 Budget Shares 144
8.3.2 The Modified Linear Expenditure System 145
8.3.3 The Conditions for Welfare Progressivity 146
8.4 Empirical Examples 147
8.4.1 A Single Tax 148
8.4.2 The Indirect Tax System 149
8.5 Conclusions 154
9 The Income Unit and Income Concept 155
9.1 Alternative Concepts and Measures 157
9.1.1 Adult Equivalence Scales 158
9.1.2 Units of Analysis 159
9.2 Inequality Analysis for New Zealand 160
9.2.1 Inequality Measures 161
9.2.2 The Joint Distribution of z. and /i; 163
9.2.3 The Weight Attached to Children . 166
9.3 Poverty Measures 167
9.4 Equivalence Scales and Direct Taxation 173
9.5 Alternative Equivalence Scales 176
9.6 Conclusions 182
VI Conclusions
10 Conclusions 187
A Income and Consumption Taxes 197
A.1 The Simplest Case 197
A.2 Allowing for Savings 200
B Welfare Changes and Tax Burdens 203
B.I A Money Measure of Welfare Change 203
B.2 The Excess Burden 206
B.3 The Compensating Variation 209
C The Simulation Model 213
C.I The Linear Expenditure System 213
C.2 Estimation for Each Total Expenditure Group 215
C.3 Welfare Measures 216
C.3.1 Compensating and Equivalent Variations 217
viii CONTENTS
C.3.2 Money Metric Welfare Measures 219
C.4 Budget Shares and Expenditure Elasticities 220
D Revenue Elasticity Computations 223
D.I Expenditure Elasticities 223
D.2 Income Distribution 224
E Progressivity and the LES 229
F The Almost Ideal Demand System 233
G Carbon Tax Tables 239
Bibliography 243
Index 253
List of Figures
3.1 Welfare Costs of Current System (Smoking Households) 27
3.2 Welfare Costs of Current System (Non smoking Households) ... 28
3.3 Current Tax and Changes in Tax (Smoking Households) 36
3.4 Current Tax and Changes in Tax (Non smoking Households) ... 36
3.5 Sensitivity of Inequality to Weight Attached to Children 49
3.6 Sensitivity of Inequality to Economies of Scale 49
6.1 Carbon Intensities and Changes in Final Demands with
Reductions in Carbon 103
6.2 Final Demands and Changes in Final Demands with Carbon
Dioxide Emissions and GDP Growth Targets 105
6.3 Changes in Final Demands and Raising the CO2 Reduction
Target 106
6.4 Changes in Final Demands and Adding an Employment
Growth Target 107
6.5 Changes in Final Demands and Raising the GDP and
Employment Growth Targets 108
6.6 Changes in Final Demands and Raising the CO2 Reduction
Target with Growth and Employment Targets 108
7.1 Individual Tax Revenue Elasticities 127
7.2 Tax Share Weighted Total Expenditure Elasticities 128
7.3 Aggregate Tax Revenue Elasticities 132
7.4 Aggregate Consumption Tax Revenue Elasticities 133
8.1 Tax and Welfare Disproportionality in the Extended LES 147
8.2 Tax Disproportionality: 65+ Single Adults (Non smoking) 152
8.3 Disproportionality of Tax System: Single Adult, No Children
(Non smoking) 153
8.4 Disproportionality of Tax System: Adult Couple, One Child
(Non smoking) 153
ix
x LIST OF FIGURES
9.1 Inequality Sensitivity: Individuals 162
9.2 Inequality Sensitivity: Equivalent Adults 163
9.3 Correlation Between Equivalent Income and Household Size . . . 165
9.4 Inequality Measures: Theta = 0.8 166
9.5 Poverty Measures: Individual 169
9.6 Poverty Measures: Children 170
9.7 Increasing Alpha Over Low Ranges 171
9.8 Increasing Alpha Over High Ranges 172
9.9 Poverty Measures PI: Poverty line = 195 and Theta = 0.8 172
9.10 Reranking (Individuals) 175
9.11 Reranking (Equivalent Adults) 175
9.12 Inequality (Equivalent Adults, Epsilon = 1.2) 180
9.13 Poverty PI (Individual; Poverty line = 195) 181
B.I ATaxonGoodX 204
B.2 Welfare Change and Excess Burden 206
B.3 Demand Curves for Good X 208
B.4 The Excess Burden as an Area 209
B.5 The Compensating Variation 210
B.6 Excess Burden Based on Compensating Variation 210
D.I Income Distribution 228
F.I Conditions for the AIDS Model 238
List of Tables
2.1 Commodity Groups and Tax Rates 10
2.2 Household Categories 12
3.1 Effects of Existing Taxes at Mean Total Expenditure Levels:
Smoking Households 25
3.2 Effects of Existing Taxes at Mean Total Expenditure Levels:
Non smoking Households 26
3.3 Welfare Changes: Removal of Alcohol and Tobacco Excise Taxes:
Smoking Households 31
3.4 Welfare Changes: Removal of Alcohol and Tobacco Excise Taxes:
Non smoking Households 32
3.5 Welfare Changes: Removal of All Excise Taxes: Smoking
Households 33
3.6 Welfare Changes: Removal of All Excise Taxes: Non smoking
Households 34
3.7 Inequality: Removal of Alcohol and Tobacco Excise Taxes:
Smoking Households 43
3.8 Inequality: Removal of Alcohol and Tobacco Excise Taxes:
Non smoking Households 44
3.9 Inequality: Removal of All Excise Taxes: Smoking Households . . 45
3.10 Inequality: Removal of All Excise Taxes: Non smoking
Households 46
4.1 Welfare Changes for Smoking Households: Types 1 9 59
4.2 Welfare Changes for Smoking Households: Types 10 18 60
4.3 Welfare Changes for Non smoking Households: Types 1 9 .... 61
4.4 Welfare Changes for Non smoking Households: Types 10 18 ... 62
4.5 Inequality Measures for Excise Increase of 15 Cents 64
5.1 Carbon Dioxide Emissions Factors: Tonnes per PJ 78
5.2 Effective Carbon Tax and Effective Ad Valorem Tax Rates .... 79
5.3 Welfare and Tax Changes: Carbon Tax of 25 Dollars: Smoking
Households 82
xi
xii LIST OF TABLES
5.4 Welfare and Tax Changes: Carbon Tax of 25 Dollars:
Non smoking Households 83
5.5 Welfare and Tax Changes at Mean Weekly Expenditure:
Smokers 84
5.6 Welfare and Tax Changes at Mean Weekly Expenditure:
Non smokers 85
5.7 Inequality Measures for Smokers 87
5.8 Inequality Measures for Non smokers 88
6.1 Final Demands, Carbon Intensities and Employment Weights . .101
6.2 Minimum Disruption Changes to Final Demands 102
6.3 Percentage Change in Fuel Use Coefficients: Part 1 110
6.4 Percentage Change in Fuel Use Coefficients: Part 2 Ill
8.1 Conflicting Movements in Tax and Welfare Measures 150
8.2 Cases of Tax Regressivity and Welfare Progressivity 151
8.3 Cases of Tax Progressivity and Welfare Regressivity 152
9.1 Equivalence Scales: Part 1 177
9.2 Equivalence Scales: Part 2 178
9.3 Equivalence Scales: Part 3 179
D. 1 Budget Share Regressions 225
D.2 Budget Share Regressions (Continued) 226
D.3 Grouped Distribution of Taxable Income: New Zealand 227
G.I Translation Between the Energy Account Industry
Classification (EAIC) And The 49 Industry Group Classification
(IGC) 240
G.2 Translation Between the Energy Account Industry
Classification (EAIC) And The 49 Industry Group Classification
(IGC) (Continued) 241
G.3 Fuel Demands by Industry Group Classification (IGC): Year
Ended March 1996 242
|
| adam_txt |
Contents
List of Figures ix
List of Tables xi
Acknowledgements xiii
I Introduction
1 Introduction 1
1.1 Outline of the Book 5
2 New Zealand Taxes and Data 7
2.1 The Structure of Indirect Taxes in NZ 7
2.2 The Household Economic Survey 11
2.3 Conclusions 13
II Excise Taxes and Welfare
3 Excise Taxation, Equity and Efficiency 17
3.1 The Modelling Approach 20
3.2 Welfare Effects of Existing Indirect Taxes 22
3.3 Revenue Neutral Tax Reforms 28
3.3.1 Revenue Neutrality 28
3.3.2 Welfare Results 29
3.4 Indirect Taxes and Inequality 38
3.5 Money Metric Measures and Equivalence Scales 39
3.6 Tax Reforms and Inequality 42
3.6.1 Sensitivity Analyses 48
3.7 Conclusions 50
4 A Petrol Tax Increase 53
4.1 Indirect Taxes and Price Changes 54
4.2 Simulation Results 56
4.2.1 Welfare Changes 56
4.2.2 Inequality Measures 58
4.3 Conclusions 63
v
vi CONTENTS
III Environmental Taxes
5 Effects of a Carbon Tax 69
5.1 A Carbon Tax and Price Changes 72
5.1.1 Carbon Intensities 73
5.1.2 Effective Tax Rates 76
5.2 A Carbon Tax in New Zealand 76
5.2.1 Fuel Use and Carbon Content 77
5.2.2 Taxes and Prices 78
5.3 Welfare Changes for Households 80
5.4 Changes in Inequality 86
5.5 Conclusions 89
6 Minimum Disruption Changes 91
6.1 An Input Output Approach 92
6.1.1 Total Carbon Dioxide Emissions 92
6.1.2 Disruptions to Final Demands 95
6.1.3 Disruptions to Fuel Use Coefficients 98
6.2 Minimum Disruption Calculations 99
6.2.1 Disruptions to Final Demands 99
6.2.2 Disruptions to Fuel Use Coefficients 109
6.3 A Carbon Tax and Minimum Disruption Changes 109
6.4 Conclusions 114
IV Tax Revenue
7 The Revenue Elasticity of NZ Taxes 119
7.1 Individual Revenue Elasticities 121
7.1.1 Elasticity Formulae 121
7.1.2 Estimates of Individual Revenue Elasticities 125
7.2 Aggregate Revenue Elasticities 128
7.2.1 Elasticity Formulae 129
7.2.2 Estimates of Aggregate Revenue Elasticities 130
7.2.3 Non Equiproportional Income Changes 132
7.3 Conclusions 136
V Some Measurement Issues
8 Indirect Taxation and Progressivity 139
8.1 Tax Revenue and Progressivity 141
CONTENTS vii
8.2 Welfare Changes with Fixed Parameters 142
8.3 Welfare Changes with Variable Parameters 144
8.3.1 Budget Shares 144
8.3.2 The Modified Linear Expenditure System 145
8.3.3 The Conditions for Welfare Progressivity 146
8.4 Empirical Examples 147
8.4.1 A Single Tax 148
8.4.2 The Indirect Tax System 149
8.5 Conclusions 154
9 The Income Unit and Income Concept 155
9.1 Alternative Concepts and Measures 157
9.1.1 Adult Equivalence Scales 158
9.1.2 Units of Analysis 159
9.2 Inequality Analysis for New Zealand 160
9.2.1 Inequality Measures 161
9.2.2 The Joint Distribution of z. and /i; 163
9.2.3 The Weight Attached to Children'. 166
9.3 Poverty Measures 167
9.4 Equivalence Scales and Direct Taxation 173
9.5 Alternative Equivalence Scales 176
9.6 Conclusions 182
VI Conclusions
10 Conclusions 187
A Income and Consumption Taxes 197
A.1 The Simplest Case 197
A.2 Allowing for Savings 200
B Welfare Changes and Tax Burdens 203
B.I A Money Measure of Welfare Change 203
B.2 The Excess Burden 206
B.3 The Compensating Variation 209
C The Simulation Model 213
C.I The Linear Expenditure System 213
C.2 Estimation for Each Total Expenditure Group 215
C.3 Welfare Measures 216
C.3.1 Compensating and Equivalent Variations 217
viii CONTENTS
C.3.2 Money Metric Welfare Measures 219
C.4 Budget Shares and Expenditure Elasticities 220
D Revenue Elasticity Computations 223
D.I Expenditure Elasticities 223
D.2 Income Distribution 224
E Progressivity and the LES 229
F The Almost Ideal Demand System 233
G Carbon Tax Tables 239
Bibliography 243
Index 253
List of Figures
3.1 Welfare Costs of Current System (Smoking Households) 27
3.2 Welfare Costs of Current System (Non smoking Households) . 28
3.3 Current Tax and Changes in Tax (Smoking Households) 36
3.4 Current Tax and Changes in Tax (Non smoking Households) . 36
3.5 Sensitivity of Inequality to Weight Attached to Children 49
3.6 Sensitivity of Inequality to Economies of Scale 49
6.1 Carbon Intensities and Changes in Final Demands with
Reductions in Carbon 103
6.2 Final Demands and Changes in Final Demands with Carbon
Dioxide Emissions and GDP Growth Targets 105
6.3 Changes in Final Demands and Raising the CO2 Reduction
Target 106
6.4 Changes in Final Demands and Adding an Employment
Growth Target 107
6.5 Changes in Final Demands and Raising the GDP and
Employment Growth Targets 108
6.6 Changes in Final Demands and Raising the CO2 Reduction
Target with Growth and Employment Targets 108
7.1 Individual Tax Revenue Elasticities 127
7.2 Tax Share Weighted Total Expenditure Elasticities 128
7.3 Aggregate Tax Revenue Elasticities 132
7.4 Aggregate Consumption Tax Revenue Elasticities 133
8.1 Tax and Welfare Disproportionality in the Extended LES 147
8.2 Tax Disproportionality: 65+ Single Adults (Non smoking) 152
8.3 Disproportionality of Tax System: Single Adult, No Children
(Non smoking) 153
8.4 Disproportionality of Tax System: Adult Couple, One Child
(Non smoking) 153
ix
x LIST OF FIGURES
9.1 Inequality Sensitivity: Individuals 162
9.2 Inequality Sensitivity: Equivalent Adults 163
9.3 Correlation Between Equivalent Income and Household Size . . . 165
9.4 Inequality Measures: Theta = 0.8 166
9.5 Poverty Measures: Individual 169
9.6 Poverty Measures: Children 170
9.7 Increasing Alpha Over Low Ranges 171
9.8 Increasing Alpha Over High Ranges 172
9.9 Poverty Measures PI: Poverty line = 195 and Theta = 0.8 172
9.10 Reranking (Individuals) 175
9.11 Reranking (Equivalent Adults) 175
9.12 Inequality (Equivalent Adults, Epsilon = 1.2) 180
9.13 Poverty PI (Individual; Poverty line = 195) 181
B.I ATaxonGoodX 204
B.2 Welfare Change and Excess Burden 206
B.3 Demand Curves for Good X 208
B.4 The Excess Burden as an Area 209
B.5 The Compensating Variation 210
B.6 Excess Burden Based on Compensating Variation 210
D.I Income Distribution 228
F.I Conditions for the AIDS Model 238
List of Tables
2.1 Commodity Groups and Tax Rates 10
2.2 Household Categories 12
3.1 Effects of Existing Taxes at Mean Total Expenditure Levels:
Smoking Households 25
3.2 Effects of Existing Taxes at Mean Total Expenditure Levels:
Non smoking Households 26
3.3 Welfare Changes: Removal of Alcohol and Tobacco Excise Taxes:
Smoking Households 31
3.4 Welfare Changes: Removal of Alcohol and Tobacco Excise Taxes:
Non smoking Households 32
3.5 Welfare Changes: Removal of All Excise Taxes: Smoking
Households 33
3.6 Welfare Changes: Removal of All Excise Taxes: Non smoking
Households 34
3.7 Inequality: Removal of Alcohol and Tobacco Excise Taxes:
Smoking Households 43
3.8 Inequality: Removal of Alcohol and Tobacco Excise Taxes:
Non smoking Households 44
3.9 Inequality: Removal of All Excise Taxes: Smoking Households . . 45
3.10 Inequality: Removal of All Excise Taxes: Non smoking
Households 46
4.1 Welfare Changes for Smoking Households: Types 1 9 59
4.2 Welfare Changes for Smoking Households: Types 10 18 60
4.3 Welfare Changes for Non smoking Households: Types 1 9 . 61
4.4 Welfare Changes for Non smoking Households: Types 10 18 . 62
4.5 Inequality Measures for Excise Increase of 15 Cents 64
5.1 Carbon Dioxide Emissions Factors: Tonnes per PJ 78
5.2 Effective Carbon Tax and Effective Ad Valorem Tax Rates . 79
5.3 Welfare and Tax Changes: Carbon Tax of 25 Dollars: Smoking
Households 82
xi
xii LIST OF TABLES
5.4 Welfare and Tax Changes: Carbon Tax of 25 Dollars:
Non smoking Households 83
5.5 Welfare and Tax Changes at Mean Weekly Expenditure:
Smokers 84
5.6 Welfare and Tax Changes at Mean Weekly Expenditure:
Non smokers 85
5.7 Inequality Measures for Smokers 87
5.8 Inequality Measures for Non smokers 88
6.1 Final Demands, Carbon Intensities and Employment Weights . .101
6.2 Minimum Disruption Changes to Final Demands 102
6.3 Percentage Change in Fuel Use Coefficients: Part 1 110
6.4 Percentage Change in Fuel Use Coefficients: Part 2 Ill
8.1 Conflicting Movements in Tax and Welfare Measures 150
8.2 Cases of Tax Regressivity and Welfare Progressivity 151
8.3 Cases of Tax Progressivity and Welfare Regressivity 152
9.1 Equivalence Scales: Part 1 177
9.2 Equivalence Scales: Part 2 178
9.3 Equivalence Scales: Part 3 179
D. 1 Budget Share Regressions 225
D.2 Budget Share Regressions (Continued) 226
D.3 Grouped Distribution of Taxable Income: New Zealand 227
G.I Translation Between the Energy Account Industry
Classification (EAIC) And The 49 Industry Group Classification
(IGC) 240
G.2 Translation Between the Energy Account Industry
Classification (EAIC) And The 49 Industry Group Classification
(IGC) (Continued) 241
G.3 Fuel Demands by Industry Group Classification (IGC): Year
Ended March 1996 242 |
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| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Neuseeland (DE-588)4041915-0 gnd |
| geographic_facet | Neuseeland |
| id | DE-604.BV021764311 |
| illustrated | Illustrated |
| index_date | 2024-07-02T15:36:16Z |
| indexdate | 2024-07-09T20:43:32Z |
| institution | BVB |
| isbn | 9781847200426 1847200427 |
| language | English |
| lccn | 2006013270 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014977331 |
| oclc_num | 67392891 |
| open_access_boolean | |
| owner | DE-M382 DE-473 DE-BY-UBG |
| owner_facet | DE-M382 DE-473 DE-BY-UBG |
| physical | XIII, 261 S. graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Elgar |
| record_format | marc |
| spelling | Creedy, John 1949- Verfasser (DE-588)124007902 aut The distributional effects of indirect taxes models and applications from New Zealand John Creedy ; Cath Sleeman Cheltenham [u.a.] Elgar 2006 XIII, 261 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Steuer Taxation New Zealand Indirect taxation New Zealand Indirekte Steuer (DE-588)4161507-4 gnd rswk-swf Einkommensverteilung (DE-588)4013898-7 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Neuseeland (DE-588)4041915-0 gnd rswk-swf Neuseeland (DE-588)4041915-0 g Steuersystem (DE-588)4183215-2 s DE-604 Indirekte Steuer (DE-588)4161507-4 s Einkommensverteilung (DE-588)4013898-7 s Sleeman, Cath Sonstige oth http://www.loc.gov/catdir/toc/ecip0612/2006013270.html Table of contents only HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977331&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Creedy, John 1949- The distributional effects of indirect taxes models and applications from New Zealand Steuer Taxation New Zealand Indirect taxation New Zealand Indirekte Steuer (DE-588)4161507-4 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuersystem (DE-588)4183215-2 gnd |
| subject_GND | (DE-588)4161507-4 (DE-588)4013898-7 (DE-588)4183215-2 (DE-588)4041915-0 |
| title | The distributional effects of indirect taxes models and applications from New Zealand |
| title_auth | The distributional effects of indirect taxes models and applications from New Zealand |
| title_exact_search | The distributional effects of indirect taxes models and applications from New Zealand |
| title_exact_search_txtP | The distributional effects of indirect taxes models and applications from New Zealand |
| title_full | The distributional effects of indirect taxes models and applications from New Zealand John Creedy ; Cath Sleeman |
| title_fullStr | The distributional effects of indirect taxes models and applications from New Zealand John Creedy ; Cath Sleeman |
| title_full_unstemmed | The distributional effects of indirect taxes models and applications from New Zealand John Creedy ; Cath Sleeman |
| title_short | The distributional effects of indirect taxes |
| title_sort | the distributional effects of indirect taxes models and applications from new zealand |
| title_sub | models and applications from New Zealand |
| topic | Steuer Taxation New Zealand Indirect taxation New Zealand Indirekte Steuer (DE-588)4161507-4 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuersystem (DE-588)4183215-2 gnd |
| topic_facet | Steuer Taxation New Zealand Indirect taxation New Zealand Indirekte Steuer Einkommensverteilung Steuersystem Neuseeland |
| url | http://www.loc.gov/catdir/toc/ecip0612/2006013270.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977331&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT creedyjohn thedistributionaleffectsofindirecttaxesmodelsandapplicationsfromnewzealand AT sleemancath thedistributionaleffectsofindirecttaxesmodelsandapplicationsfromnewzealand |