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

Gaël Lagadec and Catherine Ris ()
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Gaël Lagadec: UNC - Université de la Nouvelle-Calédonie, LARJE - Laboratoire de Recherches Juridique et Economique - 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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Abstract: The Government of New Caledonia is considering the adoption of a value added-based employers' contribution—a so-called social value-added 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.

Keywords: New Caledonia; Taxation; Nouvelle-Calédoine (search for similar items in EconPapers)
Date: 2010
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Published in Pacific Economic Bulletin, 2010, 25 (3), pp.215-230

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05141215

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