Tax Design Insights from the New Zealand Goods and Services Tax (GST) Model

Working Paper No. 60

17 Pages Posted: 26 Apr 2012

See all articles by Ian L Dickson

Ian L Dickson

affiliation not provided to SSRN

David Ian White

Victoria University of Wellington - Faculty of Commerce and Administration

Date Written: April 2008

Abstract

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 swept the world, now applying in around 150 countries while GST is merely a more recent, modified European VAT. Yet, for the whole life of the New Zealand GST, international VAT experts, including from Europe, have made favourable comparisons between the old European VAT model and the GST model.1 In many cases, these comparisons have concluded that the changes that New Zealand made when introducing its VAT in the mid-1980s were improvements on the European model – a case of same wine, new bottle. Countries seeking to introduce VAT have often been advised to consider New Zealand’s approach, and many countries have done so.

Suggested Citation

Dickson, Ian L and White, David Ian, Tax Design Insights from the New Zealand Goods and Services Tax (GST) Model (April 2008). Working Paper No. 60, Available at SSRN: https://ssrn.com/abstract=2046352 or http://dx.doi.org/10.2139/ssrn.2046352

Ian L Dickson

affiliation not provided to SSRN ( email )

David Ian White (Contact Author)

Victoria University of Wellington - Faculty of Commerce and Administration ( email )

United States

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