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Twenty years of GST : the best path forward.

Publication date: 01 Sep 07 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 13 No 3 2007

Pages: pp.357-380

20 years ago, New Zealand devised and implemented an almost neutral goods and services tax that, in many respects, is still widely recognised as international best practice. It is thus surprising that the GST now has such a low research and university teaching profile in NZ. Despite having aged relatively well, at the recent NZ GST 20th anniversary conference many suggestions for future research and work on the GST/VAT were made by policymakers, professionals, administrators and researchers. Clearly, the GST/VAT is not a simple tax that requires little study. In a number of countries, more researchers are beginning to address the serious research gap on GST/VAT and several recent intergovernmental initiatives in relation to GST/VAT, or the relationship between GST/VAT, the income tax and trade law, provide opportunities to contribute to the identification of best and poor practice and the development of international GST/VAT norms. In many ways, the GST/VAT world is where the income tax world was in the mid-twentieth century. There are good short and medium term reasons for policymakers, professionals, administrators, researchers and educators paying more attention to GST/VAT.

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