Information service provision should it be GST exempt?

Bronwyn Howell

No 374005, Competition & Regulation Times from New Zealand Institute for the Study of Competition and Regulation

Abstract: Collecting GST from Internet Service Providers (ISPs) will be increasingly expensive, complex and distortionary in a global market. Much larger national economic gains are available by exempting them, in line with the treatment of financial services, according to a new paper by ISCR's Bronwyn Howell.

Date: 2001-03-01
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