Reform of indirect taxation and VA-based employer contribution – New Caledonia on its way to social VAT

Gaël Lagadec and Catherine Ris ()
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Gaël Lagadec: LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie, UNC - Université de la Nouvelle-Calédonie
Catherine Ris: LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie, UNC - Université de la Nouvelle-Calédonie

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Keywords: Social VAT; VAT; Finance; Employment; Taxation; Island states; New Caledonia (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://hal.science/hal-03332936v1
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Published in Cahiers du Laboratoire de recherches juridique et économique, 2010, 2010-1, septembre (1)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03332936

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