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Research articles

Changes in the tax mix from income taxation to GST: Revenue and redistribution

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Pages 299-309 | Received 12 Jul 2010, Accepted 24 May 2011, Published online: 27 Jul 2011

References

  • Creedy , J. 1992 . Revenue and progressivity neutral changes in the tax mix . Australian Economic Review , 2 : 31 – 38 .
  • Creedy , J. 1998 . The dynamics of inequality and poverty , Cheltenham : Edward Elgar .
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  • Creedy , J. and Gemmell , N. 2006 . Modelling tax revenue growth , Cheltenham : Edward Elgar .
  • Fullerton , D. and Rogers , D. L. 1993 . Who bears the lifetime tax burden? , Washington : Brookings Institution .
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  • Head J. G. Fightback! An economic assessment Australian Tax Research Foundation Sydney 1993
  • Head J. G. Krever R. Taxation towards 2000 Australian Tax Research Foundation Sydney 1997
  • Mirrlees , J. Chairman . 2011 . Tax by design , London : Oxford University Press .
  • Victoria University of Wellington Tax Working Group . 2010 . A tax system for New Zealand's future from http://www.victoria.ac.nz/sacl/cagtr/twg/Report.aspx

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