Economic Fast Track Briefing - Who pays the sales tax on food

Economic Fast Track Briefing:  Dr Haishan Yuan, UQ:  Who bears the cost of sales taxes on food

This is the first of a series of seminars presented by early-career economic professionals in an accessible way to a broader audience.

This presentation will explore an innovative way of estimating the incidence of a sales tax on food, which has application to tax design more generally.

To achieve tax progressivity, food products are often exempted from consumption taxes. However, a broad tax base with a uniform rate is arguably more efficient in practice.

To consider the equity-efficiency trade-off regarding the food exemption, it is crucial to understand the economic incidence of the consumption tax on food.  Haishan has used large US data set to analyse the incidence of sales tax on food, with important implications for tax design in Australia.

Dr Yaun's presentation will commence at 12.30pm, and will allow ample time for questions and discussion.  The presentation will be followed by a light lunch.

About the presenter

Dr Yuan, is a lecturer in the School of Economics at UQ.  He obtained my Ph.D. in Economics from the University of Maryland in 2014.  Haishan has ongoing research on topics about electoral institutions and political participation, distributive politics, consumption taxes, pollution fees, and developmental issues related to natural disasters and labour mobility.

There is no charge for the event, which is supported by UQ's School of Economics.