RefoRm of indiRect taxation and Va-based employeRs’ contRibutions: new caledonia on its way to a social Vat?
نویسندگان
چکیده
215 Pacific Economic Bulletin Volume 25 number 3 © 2010 the australian national university The 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. Gaël Lagadec and Catherine Ris are in the Laboratory for Legal and Economic Research, University of New Caledonia, Noumea. Reform of indirect taxation and Va-based employers’ contributions: new caledonia on its way to a social Vat?
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