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Reform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?

CollectionsPacific Economic Bulletin (1991-2010)
Title: Reform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?
Author(s): Lagadec, Gaël
Ris, Catherine
Publisher: Crawford School of Public Policy, The Australian National University
Asia Pacific Press
Description: 
The Government of New Caledonia is considering the adoption of a value added-based employers’ contribution—a so-called social valueadded tax (SVAT)—to pay for its social policy initiatives. This article examines the implications for business costs, inflation, imports, the purchasing power of wage earners, and taxes.
URI: http://hdl.handle.net/1885/157981
ISSN: 1834-9455 (online)
0817-8038 (print)

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