dc.contributor.author | Verikios, George | |
dc.contributor.author | Patron, Jodie | |
dc.contributor.author | Gharibnavaz, Reza | |
dc.contributor.editor | Rohde, Nicholas | |
dc.contributor.editor | Naranpanawa, Athula | |
dc.date.accessioned | 2020-01-16T07:51:52Z | |
dc.date.available | 2020-01-16T07:51:52Z | |
dc.date.issued | 2017 | |
dc.identifier.issn | 1837-7750 | |
dc.identifier.other | RePEc:gri:epaper:economics:201702 | |
dc.identifier.uri | http://hdl.handle.net/10072/390480 | |
dc.description.abstract | We 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.extent | 28 pages | |
dc.language | English | |
dc.publisher | Griffith University | |
dc.publisher.place | Brisbane, Australia | |
dc.relation.ispartofpagefrom | 1 | |
dc.relation.ispartofpageto | 28 | |
dc.subject.keywords | D61 - Allocative Efficiency; Cost-Benefit Analysis | |
dc.subject.keywords | H21 - Taxation and Subsidies: Efficiency; Optimal Taxation | |
dc.subject.keywords | H20 - Taxation, Subsidies, and Revenue: General | |
dc.subject.keywords | C68 - Computable General Equilibrium Models | |
dc.subject.keywords | D58 - Computable and Other Applied General Equilibrium Models | |
dc.subject.keywords | computable general equilibrium | |
dc.subject.keywords | differential incidence | |
dc.subject.keywords | goods and services tax | |
dc.subject.keywords | marginal excess burden | |
dc.subject.keywords | tax reform | |
dc.subject.keywords | value-added tax | |
dc.title | 2017-02: Decomposing the marginal excess burden of the GST (Working paper) | |
dc.type | Report | |
dc.type.description | Discussion Paper | |
gro.faculty | Griffith Business School | |
gro.description.notepublic | Economics and Business Statistics | |
gro.rights.copyright | Copyright © 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.issued | 2017 | |
gro.hasfulltext | Full Text | |
gro.griffith.author | Verikios, George | |