GST Reform: Can New Zealand Offer Constructive Guidance to Inform the Australian Debate? (2014)
Type of ContentOral Presentation
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
The Goods and Services Tax (GST) is in the political spotlight again in Australia, this time with fundamental aspects such as the rate and base of the tax ‘hinted’ by Prime Minister Tony Abbott as potential candidates for reform. As noted in an opinion article in The Australian, the debate needs to be open, focus on the longer term issues, and potentially look to successful GST (and value added tax - VAT) regimes elsewhere, with New Zealand (NZ) the model by which GST/VAT regimes are measured globally. In this paper I will provide an overview of why NZ’s GST has been so successful from a tax policy perspective, including its development and initial operation, along with more recent major policy reforms that have incorporated NZ’s unique (and well respected) Generic Tax Policy Process (GTPP). As Ward suggests I will argue that NZ’s approach to GST “deserves [Australia’s] close attention as a model for reform”. However, I would go further to suggest that reform of the Australian tax policy process to something closer to the transparency and broad consultative focus of the GTPP is a necessary perquisite to achieving the maximum potential of GST reform in Australia.
CitationSawyer, A.J. (2014) GST Reform: Can New Zealand Offer Constructive Guidance to Inform the Australian Debate?. QUT Business School, Brisbane, Queensland, Australia: Vistiing Professor Seminar Series, 26 November 2014.
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ANZSRC Fields of Research38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
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