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The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future?  The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed in the Australian paper and in papers from France and Norway.

• Policy Brief – Consumption Taxes: The way of the future? (also available in French).
  
  
• Distributional Efficiency of Direct and Indirect Taxes
  
  
• Indirect Taxation in France: Measurement of Behavioural and Redistributive Effects using a New Microsimulation Model (also available in French).
  
  
• Macroeconomic Effects of a Shift from Direct to Indirect Taxation: A Simulation for 15 EU Member States
  
  
• Preliminary Assessment of the Impact of The New Tax System
  

Should you need more information please contact Piet.Battiau@oecd.org