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The Australian National University

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Issue:Pacific Economic Bulletin - Volume 25, Number 3, 2010

Author:Gaël Lagadec and Catherine Ris

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

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.

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