This paper investigates the distributional effects of the GST in New Zealand, and the case for the introduction of reduced rates to address distributional concerns. The analysis is based on a consumption tax micro-simulation ...
Thomas, Alastair(Victoria University of Wellington, 2020)
Most OECD countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and – to a lesser extent – social, cultural and employment-related ...
This paper was written by William Steel, Toby Daglish, Lisa Marriott, Norman Gemmell, Howell, Bronwyn and presented at a seminar on 20 March 2013, info here
Imports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We ...
Imports into New Zealand are tax free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We ...
This paper provides the first estimates of a Quadratic Almost Ideal Demand System (QUAIDS) for New
Zealand and uses this model to investigate the distributional effects of a move to a multi-rate GST system.
The estimated ...