The OECD has for several years been laboriously attempting to reform the international tax system so as to rectify the gross under-taxation of heavily digitalized firms such as Google, Facebook and eBay. Progress has been slow, though, so a number of countries, including New Zealand, have...

This paper measures the income distributional effects of Goods and Services Tax (GST) in Newzealand. For this purpose the interrelation ship among household consumption income, disposable income, expenditure and tax paid at the adult equivalent scale were estimated by using multi variate...

The editors of the Mirrlees Review asked us to evaluate the UK VAT and the European Union VAT Directive and compare them to the New Zealand VAT model, which is called GST (Goods and Services Tax). At first sight, this brief might seem strange. After all, the VAT is a European invention that has...