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dc.contributor.authorVerikios, George
dc.contributor.authorPatron, Jodie
dc.contributor.authorGharibnavaz, Reza
dc.contributor.editorRohde, Nicholas
dc.contributor.editorNaranpanawa, Athula
dc.date.accessioned2020-01-16T07:51:52Z
dc.date.available2020-01-16T07:51:52Z
dc.date.issued2017
dc.identifier.issn1837-7750
dc.identifier.otherRePEc:gri:epaper:economics:201702
dc.identifier.urihttp://hdl.handle.net/10072/390480
dc.description.abstractWe 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.
dc.format.extent28 pages
dc.languageEnglish
dc.publisherGriffith University
dc.publisher.placeBrisbane, Australia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto28
dc.subject.keywordsD61 - Allocative Efficiency; Cost-Benefit Analysis
dc.subject.keywordsH21 - Taxation and Subsidies: Efficiency; Optimal Taxation
dc.subject.keywordsH20 - Taxation, Subsidies, and Revenue: General
dc.subject.keywordsC68 - Computable General Equilibrium Models
dc.subject.keywordsD58 - Computable and Other Applied General Equilibrium Models
dc.subject.keywordscomputable general equilibrium
dc.subject.keywordsdifferential incidence
dc.subject.keywordsgoods and services tax
dc.subject.keywordsmarginal excess burden
dc.subject.keywordstax reform
dc.subject.keywordsvalue-added tax
dc.title2017-02: Decomposing the marginal excess burden of the GST (Working paper)
dc.typeReport
dc.type.descriptionDiscussion Paper
gro.facultyGriffith Business School
gro.description.notepublicEconomics and Business Statistics
gro.rights.copyrightCopyright © 2010 by author(s). No part of this paper may be reproduced in any form, or stored in a retrieval system, without prior permission of the author(s).
gro.date.issued2017
gro.hasfulltextFull Text
gro.griffith.authorVerikios, George


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