Published on 01 Oct 97
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper investigates the distributional and efficiency implications of a tax-mix change involving a reduction in personal income taxation financed by a broad based consumption tax.
Patricia Apps is Professor of Public Economics in the Faculty of Law, University of Sydney, Adjunct Professor in the Economics Program, Research School of Social Sciences, Australian National University, Canberra, Adjunct Professor at the University of Technology, Sydney, and a Research Fellow at IZA
Current at November 2013