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

dc.contributor.author	Lagadec, Gaël	en_AU
dc.contributor.author	Ris, Catherine	en_AU
dc.date.accessioned	2019-03-30T06:38:00Z
dc.date.available	2019-03-30T06:38:00Z
dc.date.created	2010	en_AU
dc.description.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.	en_AU
dc.format.extent	410 KB	en_AU
dc.format.mimetype	application/pdf	en_AU
dc.identifier.issn	1834-9455 (online)	en_AU
dc.identifier.issn	0817-8038 (print)	en_AU
dc.identifier.other	253_NewCaledonia.pdf	en_AU
dc.identifier.uri	http://hdl.handle.net/1885/157981
dc.language.iso	en_AU	en_AU
dc.publisher	Crawford School of Public Policy, The Australian National University	en_AU
dc.publisher	Asia Pacific Press	en_AU
dc.rights	Author/s retain copyright	en_AU
dc.source	Pacific Economic Bulletin, Vol. 25, No. 3, 2010	en_AU
dc.title	Reform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?	en_AU
dc.type	Journal article	en_AU
local.bibliographicCitation.placeofpublication	Canberra, ACT, Australia	en_AU
local.publisher.url	http://www.crawford.anu.edu.au
local.type.status	Published Version	en_AU

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