Measuring Incidence of Goods and Services Tax on the Households of New Zealand

16 Pages Posted: 22 Apr 2011

Date Written: April 21, 2001

Abstract

This paper measures the income distributional effects of Goods and Services Tax (GST) in Newzealand. For this purpose the interrelation ship among household consumption income, disposable income, expenditure and tax paid at the adult equivalent scale were estimated by using multi variate regression analysis. The empirical findings reveal that the overall impact of GST on the basis of estimating tax elasticities with respect to household expenditure is almost proportional and turns out to be mildly progressive when household expenditure is adjusted with size. The impact of GST is appears to be regressive when it is estimated with respect to disposable income.

Keywords: Goods and Services Tax, Household consumption income, Disposable income, Expenditure, New Zealand

JEL Classification: C13, H31

Suggested Citation

Srivastav, Nirankar, Measuring Incidence of Goods and Services Tax on the Households of New Zealand (April 21, 2001). Available at SSRN: https://ssrn.com/abstract=1817482 or http://dx.doi.org/10.2139/ssrn.1817482

Nirankar Srivastav (Contact Author)

North-Eastern Hill University ( email )

Shillong, Meghalaya 703014
India
03642723176 (Phone)

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