This book investigates the distributional effects of indirect taxes, focusing on their application within the New Zealand economic context. It examines various models and their practical implications for understanding how taxes like GST impact different income groups and economic sectors. The work aims to provide a rigorous analytical framework for policymakers and economists concerned with tax equity and efficiency.

The book is likely regarded as a specialized academic text for economists and public policy students interested in public finance and taxation. Its focus on New Zealand suggests it provides a detailed case study with practical applications of economic theory. The subject matter points to a dense, analytical work that would appeal to those seeking a deep understanding of tax incidence.