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 Agribusiness
印刷版ISSN：0738-8950
出版年度：2000
期号：suppl
页码：147-157
出版社：Journal of Agribusiness
摘要：Australia is faced with a comprehensive package of changes to its indirect tax system, including the introduction of a GST. The Government’s only quantitative analysis in formulating the package employed PRISMOD, an archaic input‐output price model. PRISMOD sheds dim light on a very limited range of policy‐relevant variables. This article explains how PRISMOD works; this is of continuing relevance because PRISMOD results are a benchmark in negotiations concerning the price effects of the tax package. Then an assessment of the package is made using MONASH, a comprehensive dynamic general equilibrium model. Overall, the conclusions are negative: the package is welfare‐reducing and unnecessary.