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Possible Lessons for the United States From New Zealand’s Gst

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  • Matt Benge
  • Marie Pallot
  • Hamish Slack

Abstract

New Zealand’s broad-based GST has often been suggested as a desirable model for a value added tax. This paper explains how New Zealand’s GST works and discusses how its broad-based approach came about, why this has been acceptable in New Zealand when it has not been in many other countries, and outlines what we see as problem areas of the tax.

Suggested Citation

  • Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 479-498, June.
    • Handle: RePEc:ntj:journl:v:66:y:2013:i:2:p:479-498
    DOI: 10.17310/ntj.2013.2.08
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    Cited by:

    1. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 21109, Victoria University of Wellington, Chair in Public Finance.
    2. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 9463, Victoria University of Wellington, Chair in Public Finance.
    3. Martin, Will, 2017. "Trade and economic impacts of destination-based corporate taxes," IFPRI discussion papers 1606, International Food Policy Research Institute (IFPRI).
    4. Gale, William G., 2020. "Raising Revenue with a Progressive Value-Added Tax," MPRA Paper 99197, University Library of Munich, Germany.
    5. John W. Diamond & George R. Zodrow, 2013. "Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis," Public Finance Review, , vol. 41(6), pages 852-884, November.

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