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The serious research gap on VAT/GST : a New Zealand perspective after 20 years of GST.

Publication date: 01 Sep 07 | Source: INTERNATIONAL VAT MONITOR

Issue: Vol 18 No 5 2007

Pages: pp.343-351

20 years ago, New Zealand introduced an almost neutral goods and services tax (GST) that, in many respects, is still widely recognised as international best practice. Nonetheless, the GST has a low university teaching and reaseach profile in NZ. At the recent 20th anniversary conference, many suggestions for future research and work on the VAT/GST were made. In view of the results of the conference, the author concludes that there are good short and medium-term reasons for policymakers, professionals, administrators, researchers and educators in all VAT/GST countries to pay more attention to the tax.

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