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

Lagadec, Gaël; Ris, Catherine

Cultural advice

The Australian National University acknowledges, celebrates and pays our respects to the Ngunnawal and Ngambri people of the Canberra region and to all First Nations Australians on whose traditional lands we meet and work, and whose cultures are among the oldest continuing cultures in human history.

Aboriginal and Torres Strait Islander peoples are advised that ANU Library collections may include images, names, voices, and other representations of deceased persons.

Material in the collection may contain terms, language or views that reflect the period in which the item was created and may be considered inappropriate today.

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

Authors

Lagadec, Gaël

Ris, Catherine

Publisher

Crawford School of Public Policy, The Australian National University
Asia Pacific Press

Abstract

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

Collections

Pacific Economic Bulletin (1991-2010)

Source

Pacific Economic Bulletin, Vol. 25, No. 3, 2010

Type

Journal article

Downloads

File

Description

253_NewCaledonia.pdf (410.07 KB)

Full item page

Cultural advice

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

Date

Authors

Journal Title

Journal ISSN

Volume Title

Publisher

Abstract

Description

Keywords

Citation

URI

Collections

Source

Type

Book Title

Entity type

Access Statement

License Rights

DOI

Restricted until

Downloads