Possible Lessons for the United States From New Zealand’s Gst

Matt Benge, Marie Pallot and Hamish Slack

National Tax Journal, 2013, vol. 66, issue 2, 479-498

Abstract: New Zealand’s broad-based GST has often been suggested as a desirable model for a value added tax. This paper explains how New Zealand’s GST works and discusses how its broad-based approach came about, why this has been acceptable in New Zealand when it has not been in many other countries, and outlines what we see as problem areas of the tax.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:66:y:2013:i:2:p:479-498

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