Income Redistribution Through Taxes and Transfers in Britain

Creedy, John; Gemmell, Norman

doi:10.1111/j.1467-9485.1984.tb00460.x

Cited by 8 publications

(4 citation statements)

References 7 publications

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“…It should be stressed that the aim of the article is not to produce specific policy proposals but to provide a model which allows the implications of any proposal to be examined. The approach extends the earlier treatments of Kay and Morris (1979) and Creedy and Gemmell (1984), which were concerned with the shift towards indirect taxation in the United Kingdom.…”

Section: Introductionmentioning

confidence: 73%

Revenue and Progressivity Neutral Changes in the Tax Mix

Greedy

1992

Australian Economic Review

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There has been much debate about the redistributive implications of a consumption tax and the treatment of low income households. This ariirle presents a general model which allows f(ir ihe interdependence between income and consumption taxes, while allowing for transfer payments to the low paid. The appropriate adjustmmt of transfer paymem in response to a change in the tax mix, in order to maintain afixed real value of transfers, is examined. The use of exemptions, of those goods for which the proportion of expenditure falls as total household expenditure rises, in order to increase the progressivity of consumption taxes is also considered. The model enables changes in the tax mix, which are both revenue and progressivity neutral, to be devised.

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Section: Introductionmentioning

confidence: 73%

Revenue and Progressivity Neutral Changes in the Tax Mix

Greedy

1992

Australian Economic Review

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“…It is therefore required to specify a functional form for the relationship between r (q) and q. Using British data Creedy and Gemmell (1984) found that the following equation describes the relationship very well, and further results are reported in the Appendix to the present paper.…”

Section: Value Added Taxmentioning

confidence: 83%

The Indexation of Taxes and Transfers in Britain*

Creedy

Gemmell

1985

The Manchester School

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“…This form is implicit in the treatment of Kay and Morris (1979). A double-log form was estimated for the United Kingdom by Creedy and Gemmell (1984), and was modified further for Australia in Creedy (1992).…”

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confidence: 99%

Are Consumption Taxes Regressive?

Creedy

1998

Australian Economic Review

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It is often argued that a general consumption tax is necessarily regressive, particularly because households with high incomes typically save relatively more than those with low incomes. This paper uses very simple tax models to examine the combination of income and consumption taxes. It suggests that it is preferable to consider the overall impact of all taxes and transfers rather than relating payments of a single tax to gross income, instead of the relevant tax base. Insofar as savings might be relevant, attention should be given to the income tax treatment of investment income.

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Income Redistribution Through Taxes and Transfers in Britain

Cited by 8 publications

References 7 publications

Revenue and Progressivity Neutral Changes in the Tax Mix

Revenue and Progressivity Neutral Changes in the Tax Mix

The Indexation of Taxes and Transfers in Britain*

Are Consumption Taxes Regressive?

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