Reform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?
|Collections||Pacific Economic Bulletin (1991-2010)|
|Title:||Reform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?|
|Publisher:||Crawford School of Public Policy, The Australian National University|
Asia Pacific Press
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.
|253_NewCaledonia.pdf||410.07 kB||Adobe PDF|
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