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dc.contributor.authorPetchey, Jeffrey
dc.contributor.authorLevtchenkova, Sofia
dc.date.accessioned2017-01-30T11:27:51Z
dc.date.available2017-01-30T11:27:51Z
dc.date.created2009-03-05T00:54:55Z
dc.date.issued2003
dc.identifier.citationPetchey, Jeffrey D. and Levtchenkova, Sofia. 2003. Welfare Effects of National Taxes in an Economy with Regions. Economic Record 79 (245): pp. 218-228.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/11949
dc.identifier.doi10.1111/1475-4932.t01-1-00099
dc.description.abstract

The present paper illustrates that changes in national commodity and income tax rates will affect the location choices of mobile factors of production within an economy. It is also argued that revenue (expenditure) neutral changes in the tax mix, for example, an increase in the commodity tax combined with a decrease in the income tax rate, will affect the domestic distribution of mobile factors, their supply to the economy and social welfare. In other words, revenue neutrality should not be used as a guide to the welfare effects of tax mix changes.

dc.publisherBlackwell Publishing Asia
dc.titleWelfare Effects of National Taxes in an Economy with Regions
dc.typeJournal Article
dcterms.source.volume79
dcterms.source.number245
dcterms.source.startPage218
dcterms.source.endPage228
dcterms.source.issn00130249
dcterms.source.titleEconomic Record
curtin.note

Copyright © 2003 John Wiley & Sons, Ltd.

curtin.accessStatusFulltext not available
curtin.facultyCurtin Business School
curtin.facultySchool of Economics and Finance


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