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

Lagadec, GaëlRis, Catherine2019-03-302019-03-3020101834-9455 (online)0817-8038 (print)253_NewCaledonia.pdfhttp://hdl.handle.net/1885/157981The 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.410 KBapplication/pdfen-AUAuthor/s retain copyrightReform of indirect taxation and VA-based employers' contributions: New Caledonia on its way to a social VAT?