文章基本信息

标题：The Government/Democrats' package of changes in indirect taxes
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作者：Dixon, Peter B. ; Rimmer, Maureen T.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2000
期号：SUPPL
页码：147-157
出版社：Food Distribution Research Society
摘要：Australia is faced with a comprehensive package of changes to its indirect taxsystem, including the introduction of a GST. The Government's only quant-itative analysis in formulating the package employed PRISMOD, an archaicinput-output price model. PRISMOD sheds dim light on a very limited range ofpolicy-relevant variables. This article explains how PRISMOD works; this is ofcontinuing relevance because PRISMOD results are a benchmark in negotiationsconcerning the price e.ects of the tax package. Then an assessment of thepackage is made using MONASH, a comprehensive dynamic general equilibriummodel. Overall, the conclusions are negative: the package is welfare-reducingand unnecessary.