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Reform of indirect taxation and VA-based employers’ contributions: New Caledonia on its way to a social VAT?

Author

Listed:
  • Gaël Lagadec

    (UNC - Université de la Nouvelle-Calédonie, LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie)

  • Catherine Ris

    (LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie, UNC - Université de la Nouvelle-Calédonie)

Abstract

The Government of New Caledonia is considering the adoption of a value added-based employers' contribution—a so-called social value-added tax (SVAT)—to pay for its social policy initiatives. This article examines the implications for business costs, inflation, imports, the purchasing power of wage earners, and taxes.

Suggested Citation

  • Gaël Lagadec & Catherine Ris, 2010. "Reform of indirect taxation and VA-based employers’ contributions: New Caledonia on its way to a social VAT?," Post-Print hal-05141215, HAL.
    • Handle: RePEc:hal:journl:hal-05141215
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